dc.contributor.author |
Geertsema, Paul |
en |
dc.contributor.author |
Lont, DH |
en |
dc.contributor.author |
Lu, Helen |
en |
dc.date.accessioned |
2019-02-26T22:44:49Z |
en |
dc.date.issued |
2019 |
en |
dc.identifier.citation |
Accounting and Finance 60(3):2397-2426 27 Dec 2018 |
en |
dc.identifier.issn |
0810-5391 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/45502 |
en |
dc.description.abstract |
Following CEO turnovers, US firms adjust real business activities to manage earnings downwards (REM bath). This effect is most pronounced in firms with low levels of institutional ownership. REM baths early in CEOs’ tenure can be confounded with legitimate adjustments to business activities. However, we show that they are not accompanied by increases in R&D or capital expenses, nor are they explained by restructuring expenses. CEOs with short tenure record more negative REM measures in their first year of tenure, when compared with CEOs with long tenure. |
en |
dc.publisher |
Wiley |
en |
dc.relation.ispartofseries |
Accounting and Finance |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights |
This is the peer reviewed version of the following article: Accounting and Finance 60(3):2397-2426 27 Dec 2018, which has been published in final form at https://doi.org/10.1111/acfi.12434. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.rights.uri |
https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html |
en |
dc.title |
Real earnings management around CEO turnovers |
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dc.type |
Journal Article |
en |
dc.identifier.doi |
10.1111/acfi.12434 |
en |
pubs.volume |
online first |
en |
dc.rights.holder |
Copyright: Accounting and Finance Association of Australia and New Zealand |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
758941 |
en |
dc.relation.isnodouble |
1296031 |
* |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Accounting and Finance |
en |
pubs.record-created-at-source-date |
2019-01-03 |
en |
pubs.online-publication-date |
2018-12-27 |
en |