Marital status and earnings management
In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our results...
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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2017
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1544 https://ink.library.smu.edu.sg/context/soa_research/article/2571/viewcontent/MARITAS_STATUS_AV.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |