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Earnings Quality in Private SMEs: Do CEO Demographics Matter?

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References

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2005

CEO Overconfidence and Corporate Investment

3,686 cited

Cited by

2022Gender Diversity on Corporate Boards and Earnings Management: A Review43 cited
2020Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland41 cited
2020CEO Characteristics: A Literature Review and Future Directions40 cited
2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
2018Female-Led High-Growth: Examining the Role of Human and Financial Resource Management37 cited
2023Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship?36 cited
2020Explicating the impact of hierarchical CEO succession on small‐medium enterprises' performance and cash holdings36 cited
2022Chief executive officer characteristics and discretionary accruals in an emerging economy30 cited
2023Does top management team diversity affect accounting quality? Empirical evidence from Germany22 cited
2023Military-experienced senior executives, corporate earnings quality and firm value22 cited
2022CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?21 cited
2022SMEs and dividend payout policy in case of poor legal environment21 cited
2023Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?19 cited
2019Guest editorial: Psychological micro-foundations of business-to-business decision making18 cited
2025The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size16 cited
2023Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK15 cited