Marital Status and Earnings Management (A Note)

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

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Year of publication:	2018
Authors:	Hilary, Gilles
Other Persons:	Huang, Sterling (contributor) ; Xu, Yanping (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Bilanzpolitik \| Accounting policy \| Ehe \| Marriage \| Familie \| Family

Extent:	1 Online-Ressource (32 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: European Accounting Review, Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 8, 2016 erstellt
Other identifiers:	10.2139/ssrn.2876032 [DOI]
Classification:	g02 ; G32 - Financing Policy; Capital and Ownership Structure ; M41 - Accounting ; M49 - Accounting and Auditing. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012935173