Publication Type
Journal Article
Version
acceptedVersion
Publication Date
1-2017
Abstract
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.
Keywords
marital status, earnings management, risk-taking
Discipline
Finance and Financial Management | Labor Relations
Research Areas
Financial Intermediation and Information
Publication
European Accounting Review
Volume
26
Issue
1
First Page
153
Last Page
158
ISSN
0963-8180
Identifier
10.1080/09638180.2016.1266958
Publisher
Taylor & Francis (Routledge): SSH Titles
Citation
HILLARY, Gilles; Sterling HUANG; and XU, Yanping.
Marital status and earnings management. (2017). European Accounting Review. 26, (1), 153-158.
Available at: https://ink.library.smu.edu.sg/soa_research/1544
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
http://doi.org/10.1080/09638180.2016.1266958