Marital Status and Earnings Management

Gilles Hilary, Sterling Huang and Yanping Xu

European Accounting Review, 2017, vol. 26, issue 1, 153-158

Abstract: In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our results persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences.

Date: 2017
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DOI: 10.1080/09638180.2016.1266958

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