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Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

机译：首席执行官变更后的盈余管理：同时任董事长和首席财务官的影响

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摘要

Using a sample of listed Australian firms from 1999 to 2007, we examine the relationship between discretionary accruals and concurrent senior management appointments. Employing panel data regression models and focusing on a measure of discretionary accruals that excludes the effect of transparent writedowns such as restructuring charges, we find that chief executive officer (CEO) appointments, as a general phenomenon, are not significantly associated with opaque earnings management in the year of appointment or the following year. However, we find that CEO changes accompanied by a concurrent change in board chairperson are associated with significant income-decreasing earnings management in the year of appointment. We detect no significant relationship between contemporaneous CEO and chief financial officer changes and discretionary accruals. We find no evidence of earnings management in the first compete financial period following CEO appointment, regardless of whether or not concurrent Chair or chief financial officer appointments occurred.
机译：我们使用1999年至2007年间澳大利亚上市公司的样本，研究了自由裁量权应计制与并发高级管理人员任命之间的关系。使用面板数据回归模型并着重于某种程度的酌处权应计制，该权重应计制不包括诸如重组费用之类的透明资产减记的影响，我们发现，首席执行官（CEO）的任命作为普遍现象与中国不透明的收益管理没有显着关联。任职年份或下一年。但是，我们发现，在任命之年，首席执行官变更，董事会主席同时变更与大幅减少收入的盈余管理有关。我们发现，同时任首席执行官和首席财务官的变动与可自由支配权之间没有重大关系。我们发现，在首席执行官任命后的第一个竞争性财务期间，无论是否同时担任主席或首席财务官任命，都没有任何关于盈余管理的证据。

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  • 来源
    《Accounting and finance》 |2010年第2期|P.447-480|共34页
  • 作者

    Mark Wilson; Liang Wui Wang;

  • 作者单位

    School of Accounting and Business Information Systems, College of Business and Economics, Australian National University, Canberra 0200, Australia;

    rnSchool of Accounting and Business Information Systems, College of Business and Economics, Australian National University, Canberra 0200, Australia;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    earnings management; management compensation; discretionary accruals;

    机译：盈余管理;管理报酬;酌情应计;

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