Earnings management and CEO characteristics in Portuguese firms
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/13382 |
Resumo: | he separation between control and ownership in the modern firm creates information asymmetry between managers and shareholders. The superior knowledge about the firm’s operations stimulates managers to manage financial information. We investigate which managers characteristics are more likely to positively influence earnings management practices. Specifically, we study whether the CEO’s age, education, expected tenure and duality of roles affects earnings management for a sample of listed Portuguese firms for the fiscal years 2005 to 2009. Results indicate that older CEOs, CEOs with management or finance background, and CEOs that also hold the position of Chairman of the board of directors are more prone to manage earnings. |
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Earnings management and CEO characteristics in Portuguese firmsCorporate governanceCEOEarnings managementhe separation between control and ownership in the modern firm creates information asymmetry between managers and shareholders. The superior knowledge about the firm’s operations stimulates managers to manage financial information. We investigate which managers characteristics are more likely to positively influence earnings management practices. Specifically, we study whether the CEO’s age, education, expected tenure and duality of roles affects earnings management for a sample of listed Portuguese firms for the fiscal years 2005 to 2009. Results indicate that older CEOs, CEOs with management or finance background, and CEOs that also hold the position of Chairman of the board of directors are more prone to manage earnings.Virtus Interpress2017-05-16T13:44:56Z2011-01-01T00:00:00Z20112019-05-16T14:33:41Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/13382eng1727-923210.22495/cocv9i1art5Isidro, H.Goncalves, L.info:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:28:32Zoai:repositorio.iscte-iul.pt:10071/13382Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:12:48.076230Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Earnings management and CEO characteristics in Portuguese firms |
title |
Earnings management and CEO characteristics in Portuguese firms |
spellingShingle |
Earnings management and CEO characteristics in Portuguese firms Isidro, H. Corporate governance CEO Earnings management |
title_short |
Earnings management and CEO characteristics in Portuguese firms |
title_full |
Earnings management and CEO characteristics in Portuguese firms |
title_fullStr |
Earnings management and CEO characteristics in Portuguese firms |
title_full_unstemmed |
Earnings management and CEO characteristics in Portuguese firms |
title_sort |
Earnings management and CEO characteristics in Portuguese firms |
author |
Isidro, H. |
author_facet |
Isidro, H. Goncalves, L. |
author_role |
author |
author2 |
Goncalves, L. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Isidro, H. Goncalves, L. |
dc.subject.por.fl_str_mv |
Corporate governance CEO Earnings management |
topic |
Corporate governance CEO Earnings management |
description |
he separation between control and ownership in the modern firm creates information asymmetry between managers and shareholders. The superior knowledge about the firm’s operations stimulates managers to manage financial information. We investigate which managers characteristics are more likely to positively influence earnings management practices. Specifically, we study whether the CEO’s age, education, expected tenure and duality of roles affects earnings management for a sample of listed Portuguese firms for the fiscal years 2005 to 2009. Results indicate that older CEOs, CEOs with management or finance background, and CEOs that also hold the position of Chairman of the board of directors are more prone to manage earnings. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-01-01T00:00:00Z 2011 2017-05-16T13:44:56Z 2019-05-16T14:33:41Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/13382 |
url |
http://hdl.handle.net/10071/13382 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1727-9232 10.22495/cocv9i1art5 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/embargoedAccess |
eu_rights_str_mv |
embargoedAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Virtus Interpress |
publisher.none.fl_str_mv |
Virtus Interpress |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799134683355676672 |