Are CEO characteristics associated with income smoothing?

被引：0
|
作者：
Nurakhmet, Darkhan [1 ]
Park, Kunsu [2 ]
机构：
[1] KIMEP Univ, Bang Coll Business, Alma Ata, Kazakhstan
[2] Wenzhou Kean Univ, Coll Business & Publ Management, Wenzhou, Zhejiang, Peoples R China
来源：
APPLIED ECONOMICS LETTERS | 2024年 / 31卷 / 09期
关键词：
CEO characteristics; income smoothing; financial reporting; upper echelons theory; EARNINGS MANAGEMENT;
D O I：
10.1080/13504851.2022.2152418
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study examines whether CEO characteristics are potentially linked to firms' financial reporting behaviour, i.e. income smoothing behaviour. Using a unique hand-collected data set on CEO characteristics between 2008 and 2017 from U.K. firms, we find that firms with longer CEO tenure, run by CEOs with accounting or finance educational backgrounds, and those with female CEOs tend to engage in more income smoothing. Our results are robust to alternative measures of income smoothing and different estimation specifications. Our empirical evidence suggests that certain types of CEO characteristics play an important role in determining a firm's income-smoothing activities. Our study sheds light on how CEO characteristics extend to other aspects of corporate behaviour, in this case, firms' income smoothing behaviours.
引用
收藏
页码：824 / 831
页数：8
相关论文
共 50 条
12345