This paper examines earnings management, as well as the presentational format of graphs (impression management) in the financial reports of Australian listed public companies changing chief executive officers (CEOs). Prior US evidence suggests downward earnings management in the year of senior...

We examine the relationship between corporate governance and management earnings forecasts. We extend the prior literature by examining the impact of independent director reputation on characteristics of management forecasts, by refining the previously used proxy for director independence and by...

Private debt markets are characterised by covenant restrictive but renegotiation-flexible debt contracts as financial intermediaries lending in private debt markets have a comparative advantage over investors in public debt markets in offering such contracts. The two research questions...