The influence of CEO and CFO power on accruals and real earnings management-Reference-Cited by-同舟云学术

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The influence of CEO and CFO power on accruals and real earnings management

Published:2018-02-21 Issue:1 Volume:52 Page:325-345
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Baker Terry A.,Lopez Thomas J.,Reitenga Austin L.,Ruch George W.

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/article/10.1007/s11156-018-0711-z/fulltext.html

Reference44 articles.

1. Adams R, Almeida H, Ferreira D (2005) Powerful CEOs and their impact on corporate performance. Rev Financ Stud 18(4):1403–1432

2. Badertscher B (2011) Overvaluation and the choice of alternative earnings management mechanisms. Account Rev 86(5):1491–1518

3. Barton J, Simko P (2002) The balance sheet as an earnings management constraint. Account Rev 77(supplement):1–27

4. Bartov E, Cohen DA (2009) The “numbers game” in the pre- and post-Sarbanes–Oxley eras. J Account Audit Financ 24(4):505–534

5. Bebchuk L, Cremers M, Peyer U (2007) CEO centrality. Discussion Paper No. 13701. National Bureau of Economic Research, Cambridge, MA

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