IDEAS home Printed from https://ideas.repec.org/r/kap/jmgtgv/v11y2007i1p45-60.html
   My bibliography  Save this item

The influence of executive age, career horizon and incentives on pre-turnover earnings management

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Lin, Feng-Yi & Guan, Liming & Ho, Chia-Ling & Wang, Teng-Shih, 2022. "Examining the D&O insurance effect on managerial ability," Finance Research Letters, Elsevier, vol. 46(PA).
  2. Petra Nieken & Dirk Sliwka, 2015. "Management Changes, Reputation, and “Big Bath”—Earnings Management," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 24(3), pages 501-522, September.
  3. Ferramosca, Silvia & Allegrini, Marco, 2018. "The complex role of family involvement in earnings management," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 128-141.
  4. Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  5. Bedelev, Bogdan, 2023. "The more, the better? Diversification Trends in Executive and Supervisory Boards in Germany and their Potential Effects," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(3), pages 569-590.
  6. Sharma, Vaibhav & Hsieh, Chialing, 2011. "Managerial horizons in stock financed mergers," The Quarterly Review of Economics and Finance, Elsevier, vol. 51(2), pages 152-161, May.
  7. Angelo Rosa & Angela Rella & Filippo Vitolla & Nicola Raimo, 2022. "Le determinanti della trasparenza informativa nella sanità pubblica. Un?analisi empirica nelle strutture ospedaliere i," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 29-43.
  8. Stéphane Benveniste & Renaud Coulomb & Marc Sangnier, 2022. "The (Market) Value of State Honors," AMSE Working Papers 2201, Aix-Marseille School of Economics, France.
  9. Nhat Minh Tran, 2022. "CEO and Chairperson Characteristics and Corporate Environmental Performance: A Study of Cooperatives in Vietnam," SAGE Open, , vol. 12(4), pages 21582440221, October.
  10. Gaurav Gupta, 2022. "CEO's age and investment‐cash flow sensitivity," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 2212-2224, September.
  11. Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
  12. Jarkko Peltomäki & Jukka Sihvonen & Steve Swidler & Sami Vähämaa, 2021. "Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1988-2014, October.
  13. Berezinets Irina & Ilina Yulia & Muravyev Alexander, 2011. "Owners, Boards, Managers and the Private Benefits of Control: A Study of Dual Class Stock Firms in an Emerging Market," EERC Working Paper Series 11/12e, EERC Research Network, Russia and CIS.
  14. Emilia Peni, 2014. "CEO and Chairperson characteristics and firm performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(1), pages 185-205, February.
  15. Bendig, David, 2022. "Chief operating officer characteristics and how they relate to exploration via patenting versus venturing," Journal of Business Research, Elsevier, vol. 140(C), pages 297-309.
  16. Haga, Jesper & Ittonen, Kim & Tronnes, Per C. & Wong, Leon, 2018. "Is earnings management sensitive to discount rates?," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 75-88.
  17. Zhichuan (Frank) Li & Caleb Thibodeau, 2019. "CSR-Contingent Executive Compensation Incentive and Earnings Management," Sustainability, MDPI, vol. 11(12), pages 1-12, June.
  18. Ahmad Almashaqbeh & Hasnah Shaari & Hijattulah Abdul-Jabbar, 2019. "The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 495-508, August.
  19. Won-Yong Oh & Young Kyun Chang & Zheng Cheng, 2016. "When CEO Career Horizon Problems Matter for Corporate Social Responsibility: The Moderating Roles of Industry-Level Discretion and Blockholder Ownership," Journal of Business Ethics, Springer, vol. 133(2), pages 279-291, January.
  20. Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015. "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 188-201.
  21. Nidhal ZIADI & Haykel ZOUAOUI & Meriem RHOUMA, 2017. "L'impact du conseil d'administration et des attributs du PDG et du PCA sur la performance financière des entreprises françaises «CAC 40»," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
  22. Kira Rupietta & Michael Beckmann, 2018. "Working from Home," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(1), pages 25-55, February.
  23. Hari P. Adhikari & Marcin W. Krolikowski & James Malm & Nilesh B. Sah, 2021. "Working capital (mis)management – impact of executive age," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 727-761, March.
  24. repec:ipg:wpaper:2014-429 is not listed on IDEAS
  25. Chung-Hua Shen & Chien-An Wang, 2019. "Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 18(1), pages 106-144, April.
  26. Vanessa M. Strike & Pascual Berrone & Stephen G. Sapp & Lorenzo Congiu, 2015. "A Socioemotional Wealth Approach to CEO Career Horizons in Family Firms," Journal of Management Studies, Wiley Blackwell, vol. 52(4), pages 555-583, June.
  27. Marcelo Eduardo & Brooks Poole, 2016. "CEO age and gender: Subsequent market performance," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1146389-114, December.
  28. Hou, Wanrong & Li, Sali & Priem, Richard L., 2013. "How do CEOs matter? The moderating effects of CEO compensation and tenure on equity ownership in international joint ventures," Journal of International Management, Elsevier, vol. 19(2), pages 138-151.
  29. Eddy Junarsin & Rizky Yusviento Pelawi & Jeffrey Bastanta Pelawi & Jordan Kristanto, 2024. "Stockholder Wealth Maximization during the Troubled Asset Relief Program Period: Is Executive Pay Harmful?," JRFM, MDPI, vol. 17(1), pages 1-25, January.
  30. Daewoung Choi & Hyunju Shin & Kyoungmi Kim, 2023. "CEO’s Childhood Experience of Natural Disaster and CSR Activities," Journal of Business Ethics, Springer, vol. 188(2), pages 281-306, November.
  31. Nidhal ZIADI & Haykel ZOUAOUI & Meriem RHOUMA, 2017. "L'impact du conseil d'administration et des attributs du PDG et du PCA sur la performance financière des entreprises françaises «CAC 40»," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
  32. Penghua Qiao & Hung-Gay Fung & Xiaofeng Ju, 2013. "Effects of Social Capital, Top Executive Attributes and R&D on Firm Value in Chinese Small and Medium-sized Enterprises," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 21(4), pages 79-100, July.
  33. John Goodwin & Kamran Ahmed & Richard Heaney, 2009. "Corporate Governance and the Prediction of the Impact of AIFRS Adoption," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 124-145, March.
  34. Neeraj Gupta & Jitendra Mahakud, 2020. "CEO characteristics and bank performance: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(8), pages 1057-1093, August.
  35. Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch, 2024. "Does top management team diversity affect accounting quality? Empirical evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 137-175, March.
  36. Berezinets, Irina & Ilina, Yulia & Muravyev, Alexander, 2011. "CEO and Board Characteristics as Determinants of Private Benefits of Control: Evidence from the Russian Stock Exchange," IZA Discussion Papers 6256, Institute of Labor Economics (IZA).
  37. Giovanni Ferri & Raffaele Lagravinese & Giuliano Resce, 2021. "Did the COVID-19 Shock Impair the Stock Performance of Companies with Older CEOs?," SERIES 02-2021, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Jun 2021.
  38. Franck Missonier‐Piera & Cédric Spadetti, 2023. "The consequences of earnings management for the acquisition premium in friendly takeovers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 308-334, January.
  39. Tutun Mukherjee & Som Sankar Sen, 2022. "Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-50, December.
  40. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
  41. Kabir, Rezaul & Li, Hao & Veld-Merkoulova, Yulia, 2018. "Do managers act opportunistically towards the end of their career?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 56(C), pages 218-232.
  42. Chunling Zhu & Ruixin Zeng & Ruxi Wang & Yihui Xiao, 2023. "Corporate social responsibility and chief executive officer wrongdoing: A fraud triangle perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 874-888, March.
  43. Dr. Sonia MOUSSA & Dr. Houssem RACHDI & Aymen AMMERI, 2013. "Governance, Managers’ Entrenchment and Performance: Evidence in French Firms Listed in SBF 120," International Journal of Business and Social Research, LAR Center Press, vol. 3(2), pages 35-48, February.
  44. Nixon Oluoch Omoro, 2020. "Top Management Team Diversity and the moderating effect of Discretionary Accounting Choices on Financial Reporting Quality among Commercial State Corporations in Kenya," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 8(2), pages 79-89.
  45. Susana Callao & José I. Jarne & David Wróblewski, 2017. "Why Do Companies From Emerging Countries Manage Earnings?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(2), pages 60-84.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.