Article2016

Marital Status and Earnings Management

Gilles Hilary · Sterling Zhenrui Huang · Yanping Xu

41 citations0/0 files storedEuropean Accounting Review

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our results persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences.

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2016CEO gender, corporate risk-taking, and the efficiency of capital allocation 2009Does religion matter in corporate decision making in America?2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure 2008Accounting Discretion, Corporate Governance, and Firm Performance*

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