How rookie CEOs influence earnings management in enterprises: An analysis based on the perspective of corporate governance

Yuanqiong He and Linfei Zhong

Finance Research Letters, 2025, vol. 73, issue C

Abstract: This study is based on data from Shanghai and Shenzhen A-share listed companies from 2011 to 2022, exploring the relationship between rookie CEOs and enterprise earnings management and its mechanism of action. The results show that the rookie CEOs have a significantly positive impact on enterprise earnings management. The quality of internal controls plays a negative moderating role in the relationship between rookie CEOs and corporate earnings management. Product market competition plays a positive moderating role in the relationship between rookie CEOs and corporate earnings management. The research results provide important research value for further improving corporate governance.

Keywords: Rookie CEOs; Corporate governance; Enterprise earnings management (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016283

DOI: 10.1016/j.frl.2024.106599

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