CEO's financial experience and earnings management

Fuxiu Jiang, Bing Zhu and Jicheng Huang

Journal of Multinational Financial Management, 2013, vol. 23, issue 3, 134-145

Abstract: We study whether Chinese CEOs with financial experience engage in more earnings management or less earnings management than those without such experience. In doing so, we distinguish between accrual-based earnings management and real earnings management. Overall, we find that CEOs with financial experience tend to do less real earnings management, while we find no evidence that they do either more or less accrual-based earnings management. Our findings tend to confirm that CEOs with financial experience provide more precise earnings information and higher quality financial statements.

Keywords: Financial experience; Earnings management; Management turnover; CEO (search for similar items in EconPapers)
JEL-codes: G32 G34 M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:mulfin:v:23:y:2013:i:3:p:134-145

DOI: 10.1016/j.mulfin.2013.03.005

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