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首页> 外文期刊>Academy of Management Journal >PASSING PROBATION: EARNINGS MANAGEMENT BY INTERIM CEOS AND ITS EFFECT ON THEIR PROMOTION PROSPECTS
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PASSING PROBATION: EARNINGS MANAGEMENT BY INTERIM CEOS AND ITS EFFECT ON THEIR PROMOTION PROSPECTS

机译：通过试用：临时首席执行官的收入管理及其对推广前景的影响

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摘要

Drawing on chief executive officer (CEO) succession research and the impression management literature, we examine earnings management by interim CEOs, its impact on interim CEOs' promotion prospects, and the moderating effect of governance mechanisms on the relationship between the two. Based on a sample of 145 interim CEO succession events in U.S. public firms from 2004 to 2008, we find that (a) an interim CEO is more likely than a noninterim CEO to engage in earnings management to improve firm earnings performance ("income-increasing earnings management"), (b) the greater the income-increasing earnings management, the more likely it is that the interim CEO will be promoted to the permanent position, and (c) the relationship between earnings management and the likelihood of interim CEO promotion is weakened when effective internal and external governance mechanisms are in place.
机译：基于首席执行官继任研究和印象管理文献，我们研究了临时CEO的收益管理，其对临时CEO晋升前景的影响以及治理机制对二者之间关系的调节作用。根据2004年至2008年美国上市公司145次临时CEO继任事件的样本，我们发现（a）临时CEO比非临时CEO更有可能从事收益管理以改善公司的收益表现（“增加收入”）。收入管理”），（b）收入增加的收入管理越好，临时CEO晋升到常任职位的可能性就越大；（c）收入管理与临时CEO晋升的可能性之间的关系有效的内部和外部治理机制到位后，它的作用就会减弱。

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  • 来源
    《Academy of Management Journal》 |2015年第5期|1389-1418|共30页
  • 作者

    Chen Guoli; Luo Shuqing; Tang Yi; Tong Jamie Y.;

  • 作者单位

    INSEAD, Strategy, Fontainebleau, France;

    Natl Univ Singapore, Sch Business, Dept Accounting, Singapore 117548, Singapore;

    Hong Kong Polytech Univ, Dept Management & Mkt, Hong Kong, Hong Kong, Peoples R China;

    Univ Western Australia, UWA Business Sch, Accounting & Finance, Nedlands, WA 6009, Australia;

  • 收录信息 美国《科学引文索引》(SCI);美国《化学文摘》(CA);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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