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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Institutional Knowledge at Singapore Management University
2017
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sg-smu-ink.soa_research-25712021-05-20T03:14:29Z Marital status and earnings management HILLARY, Gilles Sterling HUANG, XU, Yanping 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 persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences. 2017-01-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1544 info:doi/10.1080/09638180.2016.1266958 https://ink.library.smu.edu.sg/context/soa_research/article/2571/viewcontent/MARITAS_STATUS_AV.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University marital status earnings management risk-taking Finance and Financial Management Labor Relations |
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marital status earnings management risk-taking Finance and Financial Management Labor Relations |
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marital status earnings management risk-taking Finance and Financial Management Labor Relations HILLARY, Gilles Sterling HUANG, XU, Yanping Marital status and earnings management |
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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 persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences. |
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text |
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HILLARY, Gilles Sterling HUANG, XU, Yanping |
| author_facet |
HILLARY, Gilles Sterling HUANG, XU, Yanping |
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HILLARY, Gilles |
| title |
Marital status and earnings management |
| title_short |
Marital status and earnings management |
| title_full |
Marital status and earnings management |
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Marital status and earnings management |
| title_full_unstemmed |
Marital status and earnings management |
| title_sort |
marital status and earnings management |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2017 |
| url |
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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