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CEO Origin and Accrual-Based Earnings Management
16 references·11 citing·36 second hop
CEO Origin and Accrual-Based Earnings Management (2014)CEO Origin and Accrual-Based Earnings Man…CEO tenure and earnings management (2014)CEO tenure and earnings manag…Detecting Earnings Management (2012)Detecting Earnings ManagementCFOs and CEOs: Who have the most influence on earnings management? (2010)CFOs and CEOs: Who have the m…Superstar CEOs * (2009)Superstar CEOs *Performance matched discretionary accrual measures (2005)Performance matched discretio…Managerial succession and firm performance (2004)Managerial succession and fir…CEO incentives and earnings management (2004)CEO incentives and earnings m…CEO Characteristics and Firm R&D Spending (2002)CEO Characteristics and Firm …Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…CEO turnover and outside succession A cross-sectional analysis (1997)CEO turnover and outside succ…Endogenously Chosen Boards of Directors and Their Monitoring of the CEO (1995)Endogenously Chosen Boards of…Detecting Earnings Management. (1995)Detecting Earnings Management.Financial performance surrounding CEO turnover (1993)Financial performance surroun…Executive incentives and the horizon problem (1991)Executive incentives and the …CEO succession origin and annual reports readability (2024)CEO succession origin and ann…Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms (2022)Do at home as Romans do? CEO …CEO origin and stock price crash risk: Insider versus outsider CEOs (2022)CEO origin and stock price cr…CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter? (2022)CEO gender and readability of…The influence of CEO profile on corporate social responsibility companies. A qualitative comparative analysis (2021)The influence of CEO profile …Distracted passive institutional shareholders and firm transparency (2020)Distracted passive institutio…Real earnings management in Thailand: CEO duality and serviced early years (2019)Real earnings management in T…Can organizational identification mitigate the CEO horizon problem? (2019)Can organizational identifica…The Relation between Strategy, CEO Selection, and Firm Performance (2018)The Relation between Strategy…CEO internal experience and voluntary disclosure quality: Evidence from management forecasts (2018)CEO internal experience and v…Career Concerns and Management Earnings Guidance (2015)Career Concerns and Managemen…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)The role of information and financial reporting in corporate governance and debt contracting (2010)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Capitalism, Socialism and Democracy (1997)Firm Innovation in Emerging Markets: The Role of Finance, Governance, and Competition (2011)Difference in degrees: CEO characteristics and firm environmental disclosure (2013)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)Earnings Management During Import Relief Investigations (1991)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Management entrenchment (1989)Performance Pay and Top-Management Incentives (1990)Internal Monitoring Mechanisms and CEO Turnover: A Long‐Term Perspective (2001)Determinants of Board Size and Composition: A Theory of Corporate Boards (2005)Inherited Control and Firm Performance (2006)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Audit committee, board of director characteristics, and earnings management (2002)Boards: Does one size fit all☆ (2007)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 1995Endogenously Chosen Boards of Directors and Their Monitoring of the CEO1,719 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 2002CEO Characteristics and Firm R&D Spending1,468 cited
  • 1997CEO turnover and outside succession A cross-sectional analysis1,265 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 2004Managerial succession and firm performance806 cited
  • 2014CEO tenure and earnings management738 cited
  • 2010CFOs and CEOs: Who have the most influence on earnings management?725 cited
  • 2009Superstar CEOs *

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715 cited

Cited by

  • 2018The Relation between Strategy, CEO Selection, and Firm Performance64 cited
  • 2015Career Concerns and Management Earnings Guidance59 cited
  • 2018CEO internal experience and voluntary disclosure quality: Evidence from management forecasts55 cited
  • 2019Can organizational identification mitigate the CEO horizon problem?47 cited
  • 2019Real earnings management in Thailand: CEO duality and serviced early years39 cited
  • 2021The influence of CEO profile on corporate social responsibility companies. A qualitative comparative analysis36 cited
  • 2022Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms34 cited
  • 2020Distracted passive institutional shareholders and firm transparency29 cited
  • 2022CEO origin and stock price crash risk: Insider versus outsider CEOs29 cited
  • 2022CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?21 cited
  • 2024CEO succession origin and annual reports readability20 cited