Internal Corporate Governance, CEO Turnover, and Earnings Management

Hazarika, Sonali; Karpoff, Jonathan M.; Nahata, Rajarishi

doi:10.2139/ssrn.1467892

Cited by 40 publications

(18 citation statements)

References 26 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Hazarika et al (2012) examine the link between EM and the forced turnover of CEOs. They find a strong positive link between the level of EM, measured by absolute DACCs and the probability that a CEO will be fired in the next financial year.…”

Section: Accounting and Business Researchmentioning

confidence: 99%

How far can we trust earnings numbers? What research tells us about earnings management

Walker

2013

Accounting and Business Research

165

128

View full text Add to dashboard Cite

The article reviews the recent academic research literature on earnings management (EM) with a view to identifying research themes and results of interest to users and preparers of financial statements, accounting standard setters, and others with responsibility for ensuring that companies provide financial information to shareholders that can be relied upon. Hopefully students of accounting with an interest in exploring the EM literature will find that the article provides a useful framework. The literature on this topic is vast, and it is not possible to cover every article in detail. I provide an impressionistic survey that highlights examples of specific research themes and methods that regularly appear in the literature. Most of the examples are chosen from the literature published since 2000, although I do also highlight a few methodological contributions that appeared earlier. It is inevitable that the selection of articles reflects to some extent my personal interests and biases (intentional or otherwise). Thus, I wish to acknowledge that I owe a very substantial intellectual debt to the insights and contributions of the many uncited authors of a literature that spans over 40 years in over 20 accounting and finance journals. 1

show abstract

Section: Accounting and Business Researchmentioning

confidence: 99%

How far can we trust earnings numbers? What research tells us about earnings management

Walker

2013

Accounting and Business Research

165

128

View full text Add to dashboard Cite

show abstract

“…In turn, CEOs appear to be targeted by the board in cases of financial misreporting. For example, the likelihood of CEO turnover and the length of a CEO's job tenure are negatively related to the firm's earnings management, measured by absolute discretionary accruals (Hazarika et al, 2012).…”

Section: Ceos Cfos and Top Accounting Executivesmentioning

confidence: 99%

Board influence on the selection of external accounting executives

Vafeas

Vlittis

2015

The British Accounting Review

View full text Add to dashboard Cite

“…Geiger and North, 2006;Davidson et al, 2007), little is known about financial firms. For example, the important study by Hazarika et al (2012) on the relation between earnings management and CEO turnovers explicitly excludes banks and other financial firms. Our study is -to the best of our knowledge -the first to investigate discretionary accounting changes during CEO turnovers in the banking industry.…”

Section: Introductionmentioning

confidence: 99%