Title

Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis

Keywords

CFO turnover; Earnings management; Executive turnover; Gender-based differences

Abstract

This paper examines the relationship between the Chief Financial Officer (CFO) turnover and earnings management. Based on cross-sectional panel regressions on a three-year sample of the Standard & Poor's (S&P) 1500 firms, the following findings are reported: (1) CFO turnover is accompanied by income-decreasing earnings management; (2) discretionary accruals tend to become more negative when a male CFO is replaced by a fema≤ (3) earnings management increases income if the outgoing CFO is a female and the incoming is a male and in the case of male-male CFO changes. Overall, these results indicate that the firms who hire a female CFO after a male tend to shift toward more conservative financial reporting practices. © CAAA/ACPC.

Publication Date

1-1-2014

Publication Title

Accounting Perspectives

Volume

13

Issue

2

Number of Pages

103-122

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1111/1911-3838.12029

Socpus ID

84902963155 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84902963155

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