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Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

Wilson, Mark; Wang, Liang

Description

Using a sample of listed Australian firms from 1999 to 2007, we examine the relationship between discretionary accruals and concurrent senior management appointments. Employing panel data regression models and focusing on a measure of discretionary accruals that excludes the effect of transparent write-downs such as restructuring charges, we find that chief executive officer (CEO) appointments, as a general phenomenon, are not significantly associated with opaque earnings management in the year...[Show more]

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
URI: http://hdl.handle.net/1885/17948
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2009.00324.x

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