Matches in SemOpenAlex for { <https://semopenalex.org/work/W2123944395> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W2123944395 abstract "This study examines changes in CEOs’ incentive to manage their firms’ earnings during their tenure as CEO. We show that earnings are more likely to be overstated in the early years than in the later years of CEOs’ service, and that this association is weaker for firms with greater institutional ownership. This result is consistent with CEOs’ incentive to favorably influence the market’s perception of their ability in the early years of their service by overstating their firms’ earnings. CEOs with higher ability are more likely to survive the multiple retention/dismissal decisions during their early years as CEO, and thereby establish a reputation of high ability. Subsequently, these CEOs will have the incentive to avoid overstating earnings to prevent the loss of their reputation. We also show that earnings overstatement is significantly greater in the CEOs’ final year of service than in their other years in office, and this result obtains only after controlling for earnings overstatement in the early years of their service. This result is consistent with the horizon problem of departing CEOs, and also suggests that a lack of control for earnings overstatement in the early years of CEOs’ service could be a reason for the mixed evidence on this issue in the literature." @default.
- W2123944395 created "2016-06-24" @default.
- W2123944395 creator A5005234228 @default.
- W2123944395 creator A5035011673 @default.
- W2123944395 date "2012-01-01" @default.
- W2123944395 modified "2023-10-12" @default.
- W2123944395 title "CEO Tenure and Earnings Management" @default.
- W2123944395 cites W1492155385 @default.
- W2123944395 cites W1507782914 @default.
- W2123944395 cites W1539835204 @default.
- W2123944395 cites W1858904175 @default.
- W2123944395 cites W2018931948 @default.
- W2123944395 cites W2030558344 @default.
- W2123944395 cites W2048740390 @default.
- W2123944395 cites W2081954355 @default.
- W2123944395 cites W2105609289 @default.
- W2123944395 cites W2108548811 @default.
- W2123944395 cites W2116660352 @default.
- W2123944395 cites W2121215516 @default.
- W2123944395 cites W2132852223 @default.
- W2123944395 cites W2143437782 @default.
- W2123944395 cites W2149662459 @default.
- W2123944395 cites W2150610109 @default.
- W2123944395 cites W2152266356 @default.
- W2123944395 cites W2157162996 @default.
- W2123944395 cites W2161774319 @default.
- W2123944395 cites W2162390820 @default.
- W2123944395 cites W2163146514 @default.
- W2123944395 cites W3121265878 @default.
- W2123944395 cites W3122902765 @default.
- W2123944395 cites W3123992956 @default.
- W2123944395 cites W3125192323 @default.
- W2123944395 cites W3125388948 @default.
- W2123944395 cites W3125543767 @default.
- W2123944395 doi "https://doi.org/10.2139/ssrn.2060119" @default.
- W2123944395 hasPublicationYear "2012" @default.
- W2123944395 type Work @default.
- W2123944395 sameAs 2123944395 @default.
- W2123944395 citedByCount "16" @default.
- W2123944395 countsByYear W21239443952012 @default.
- W2123944395 countsByYear W21239443952013 @default.
- W2123944395 countsByYear W21239443952014 @default.
- W2123944395 countsByYear W21239443952015 @default.
- W2123944395 countsByYear W21239443952016 @default.
- W2123944395 countsByYear W21239443952017 @default.
- W2123944395 countsByYear W21239443952018 @default.
- W2123944395 countsByYear W21239443952021 @default.
- W2123944395 crossrefType "journal-article" @default.
- W2123944395 hasAuthorship W2123944395A5005234228 @default.
- W2123944395 hasAuthorship W2123944395A5035011673 @default.
- W2123944395 hasConcept C121955636 @default.
- W2123944395 hasConcept C144133560 @default.
- W2123944395 hasConcept C145236788 @default.
- W2123944395 hasConcept C162324750 @default.
- W2123944395 hasConcept C2781009383 @default.
- W2123944395 hasConcept C2781426361 @default.
- W2123944395 hasConceptScore W2123944395C121955636 @default.
- W2123944395 hasConceptScore W2123944395C144133560 @default.
- W2123944395 hasConceptScore W2123944395C145236788 @default.
- W2123944395 hasConceptScore W2123944395C162324750 @default.
- W2123944395 hasConceptScore W2123944395C2781009383 @default.
- W2123944395 hasConceptScore W2123944395C2781426361 @default.
- W2123944395 hasLocation W21239443951 @default.
- W2123944395 hasOpenAccess W2123944395 @default.
- W2123944395 hasPrimaryLocation W21239443951 @default.
- W2123944395 hasRelatedWork W1539921135 @default.
- W2123944395 hasRelatedWork W1937783556 @default.
- W2123944395 hasRelatedWork W2040125617 @default.
- W2123944395 hasRelatedWork W2613256765 @default.
- W2123944395 hasRelatedWork W2771546377 @default.
- W2123944395 hasRelatedWork W2957153880 @default.
- W2123944395 hasRelatedWork W3122722293 @default.
- W2123944395 hasRelatedWork W3123163885 @default.
- W2123944395 hasRelatedWork W3158727669 @default.
- W2123944395 hasRelatedWork W4210379776 @default.
- W2123944395 isParatext "false" @default.
- W2123944395 isRetracted "false" @default.
- W2123944395 magId "2123944395" @default.
- W2123944395 workType "article" @default.