Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11156-020-00910-z.pdf
Reference65 articles.
1. A.M. Best Company (2016) Best’s aggregates and averages—property-casualty: 2016 edition, 2016th edn.M. Best Company, Oldwick
2. A.M. Best Company (annual a) Best’s insurance reports—P/C edition. A.M. Best Company, Oldwick
3. A.M. Best Company (annual b) Best’s key rating guide: property/casualty. A.M. Best Company, Oldwick
4. Arthaud-Day ML, Certo ST, Dalton CM, Dalton DR (2006) A changing of the guard: executive and director turnover following corporate financial restatements. Acad Manag J 49:1119–1136. https://doi.org/10.5465/amj.2006.23478165
5. Baber WR, Kang S, Li Y (2011) Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. Account. Rev. 86:1189–1212. https://doi.org/10.2308/accr-10037
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