Article2023

CFO Characteristics and Real Earnings Management

Domenico Campa · Gianluca Ginesti · Alessandra Allini

24 citations0/0 files storedEuropean Accounting Review

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

Abstract

We examine whether the characteristics of chief financial officers (CFOs) are associated with real earnings management (REM). Using hand-collected data on CFOs’ characteristics, we find that female CFOs and highly visible CFOs are associated with lower levels of REM, while CFOs with an MBA or with an accounting background are associated with higher levels of REM. Our analyses also reveal that the combination of CFOs’ characteristics is important for understanding the association between CFO profiles and REM. Overall, this study identifies the potential profiles of CFOs who are more likely to implement business strategies aimed at managing earnings.

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References

1998Law and Finance 1984Upper Echelons: The Organization as a Reflection of Its Top Managers 2005Performance matched discretionary accrual measures 2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2002Audit committee, board of director characteristics, and earnings management 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

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