Celebrity CEO and Earnings Management: Interplay between CEO-CFO Similarity and External Monitoring
| Autor: | Gilsoo Lee, Sam Yul Cho, Jonathan D. Arthurs, Eun Kyung Lee |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS
ComputingMilieux_THECOMPUTINGPROFESSION Earnings management Similarity (network science) Accrual business.industry ComputingMilieux_PERSONALCOMPUTING ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting General Medicine Business GeneralLiterature_MISCELLANEOUS |
| Zdroj: | Academy of Management Proceedings. 2020:13229 |
| ISSN: | 2151-6561 0065-0668 |
| DOI: | 10.5465/ambpp.2020.201 |
| Popis: | This paper examines how CEO celebrity status affects earnings management. Using CEO award data from 1997-2011, we find that celebrity CEOs use discretionary accruals more to manage reported earning... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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