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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Bibliographic Details
Main Authors: HILLARY, Gilles, Sterling HUANG, XU, Yanping
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Online Access: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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Institution: Singapore Management University
Language: English
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