Real earnings management around CEO turnovers

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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 30 pages 2019 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: Geertsema, P. G., Lont, D. H. Lu, H. (2019) Real earnings management around CEO turnovers Accounting and Finance, 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 en
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/RestrictedAccess 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


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