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- W2152851220 abstract "SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment; these outside CEOs also may have a lower expectation of surviving the short run. We predict and find that outside CEOs engage in greater income-increasing manipulation in the early years of their tenure. However, the differences in earnings management practices become insignificant after CEOs survive the short run. Our results are robust to a variety of alternative hypotheses and sensitivity checks. The findings thus show that CEO origin is an important factor for explaining financial reporting strategies; they also add to our understanding of CEO origin, managerial horizon problems, and the determinants of aggressive accounting. Data Availability: The data used in this study are publicly available from the sources indicated in the text." @default.
- W2152851220 created "2016-06-24" @default.
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- W2152851220 date "2014-05-01" @default.
- W2152851220 modified "2023-09-25" @default.
- W2152851220 title "CEO Origin and Accrual-Based Earnings Management" @default.
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- W2152851220 doi "https://doi.org/10.2308/acch-50810" @default.
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