How to cite this paper
Qawasmeh, S & Azzam, M. (2020). CEO characteristics and earnings management.Accounting, 6(7), 1403-1410.
Refrences
Al-Fayoumi, N., Abuzayed, B. & Alexander, D. (2010). Ownership structure and earnings management in emerging markets: The case of Jordan. International Research Journal of Finance and Economics, 38(1), 28-47.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Amir, A., Shaari, H. & Ariff, A. (2019). Ownership structure and real earnings management in Malaysian corporation. International Conference on Economics, Entrepreneurship and Management.
Axelson, U. & Bond, P. (2009). Investment bank career. Working Paper. Stockholm School of Economics, University of Pennsylvania.
Chen, J. & Zhang, H. (2014). The impact of the corporate governance code on earnings management: evidence from Chinese listed companies. European Financial Management, 20(3), 596-632.
Cheng, Q. & Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476.
Cornett, M., Marcus, J. & Tehranian, H. (2008). Corporate governance and pay-for performance: The impact of earnings management. Journal of Financial Economics, 1(1), 357–373.
Davidson, W., Xie, B., Xu, W. & Ning, Y. (2007). The influence of executive age, career horizon and incentives on pre-turnover earnings management. Journal of Management & Governance, 1(1), 45-60.
Dechow, P. & Sloan, R. (1991). Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics, 14(1), 51-89.
Deegan, M. (2014). Financial Accounting Theory. 4th edn, McGraw-Hill Education, North Ryde, N.S.W, Australia.
Gounopoulos, D. & Pham, H. (2018). Financial expert CEOs and earnings management around initial public offerings. The International Journal of Accounting, 53(2), 102-117.
Gunny, A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 2(3), 855-888.
Healy, P. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1), 85-107.
Healy, P. & Wahlen, M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Hossain, S. & Monroe, S. (2015). Chief financial officers’ short and long-term incentive based compensation and earnings management. Australian Accounting Review, 25(3), 279-291.
Isidro, H. & Gonçalves, L. (2011). Earnings management and CEO characteristics in Portuguese firms. Corporate Ownership and Control, 1(1), 87-95.
Jeanjean, T. & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
Jensen, M. & Meckling, H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of accounting and economics, 3(1), 305-360.
Jiang, F., Zhu, B. & Huang, J. (2013). CEO’s financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134-145.
Kalyta, P. (2009). Accounting discretion, horizon problem, and CEO retirement benefits. The Accounting Review, 84(5), 1553-1573.
Kazemian, S. & Sanusi, Z. (2015). Earnings management and ownership structure. Procedia Economics and Finance, 31(1), 618-624.
Kothari, P., Leone, J. & Wasley, E. (2005). Performance matched discretionary accrual measures, Journal of Accounting and Economics, 39(1), 163-197.
Marai, A. & Pavlović, V. (2014). An overview of earnings management measurement approaches: Development and evaluation. Facta Universitatis, Series: Economics and Organization, 11(1), 21-36.
Mitani, H. (2010). Additional evidence on earnings management and corporate governance, FSA Research Review, 6(1), 1-22.
O’Callaghan, S., Ashton, J. & Hodgkinson, L. (2018). Earnings management and managerial ownership in private firms. Journal of Applied Accounting Research, 19(4), 648-668.
Oyer, P. (2008). The making of an investment banker: Stock market shocks, career choice, and lifetime income. Journal of Finance, 63(1), 2601–2628.
Pourciau, S. (1993). Earnings management and non-routine executive changes. Journal of Accounting and Economics, 16(3), 317-336.
Qi, B., Lin, J., Tian, G. & Lewis, X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164.
Santoso, R. (2014). CEO characteristics and earnings management. Doctoral dissertation, University of GadjahMada.
Serfling, M. (2012). CEO age, underinvestment, and agency costs. College of Management, University of Arizona.
Sharma, D. & Kuang, C. (2014). Voluntary audit committee characteristics, incentives, and aggressive earnings management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89.
Sun, B. (2014). Executive compensation and earnings management under moral hazard, Journal of Economic Dynamics and Control, 41(1), 276-290.
Verkerk, S. (2012). Are CEO changes related to earnings management? Erasmus University Rotterdam, Zwijndrecht.
Watts, L. & Zimmerman, L. (1986). Positive Accounting Theory, Prentice-Hall, Englewood Cliffs, N.J, USA.
Xie, B., Davidson, N. & DaDalt, J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
Yang, Y., Lai, N. & Leing Tan, B. (2008). Managerial ownership structure and earnings management. Journal of Financial Reporting and Accounting, 6(1), 35-53.
Zhang, W. (2009). CEO tenure and earnings quality. School of Management, University of Texas.
Zouari, Z., Lakhal, F. & Nekhili, M. (2012). Do CEO’s characteristics affect earnings management? Evidence from France. International Journal of Innovation and Applied Studies, 12(4), 801-819.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Amir, A., Shaari, H. & Ariff, A. (2019). Ownership structure and real earnings management in Malaysian corporation. International Conference on Economics, Entrepreneurship and Management.
Axelson, U. & Bond, P. (2009). Investment bank career. Working Paper. Stockholm School of Economics, University of Pennsylvania.
Chen, J. & Zhang, H. (2014). The impact of the corporate governance code on earnings management: evidence from Chinese listed companies. European Financial Management, 20(3), 596-632.
Cheng, Q. & Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476.
Cornett, M., Marcus, J. & Tehranian, H. (2008). Corporate governance and pay-for performance: The impact of earnings management. Journal of Financial Economics, 1(1), 357–373.
Davidson, W., Xie, B., Xu, W. & Ning, Y. (2007). The influence of executive age, career horizon and incentives on pre-turnover earnings management. Journal of Management & Governance, 1(1), 45-60.
Dechow, P. & Sloan, R. (1991). Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics, 14(1), 51-89.
Deegan, M. (2014). Financial Accounting Theory. 4th edn, McGraw-Hill Education, North Ryde, N.S.W, Australia.
Gounopoulos, D. & Pham, H. (2018). Financial expert CEOs and earnings management around initial public offerings. The International Journal of Accounting, 53(2), 102-117.
Gunny, A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 2(3), 855-888.
Healy, P. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1), 85-107.
Healy, P. & Wahlen, M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Hossain, S. & Monroe, S. (2015). Chief financial officers’ short and long-term incentive based compensation and earnings management. Australian Accounting Review, 25(3), 279-291.
Isidro, H. & Gonçalves, L. (2011). Earnings management and CEO characteristics in Portuguese firms. Corporate Ownership and Control, 1(1), 87-95.
Jeanjean, T. & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
Jensen, M. & Meckling, H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of accounting and economics, 3(1), 305-360.
Jiang, F., Zhu, B. & Huang, J. (2013). CEO’s financial experience and earnings management. Journal of Multinational Financial Management, 23(3), 134-145.
Kalyta, P. (2009). Accounting discretion, horizon problem, and CEO retirement benefits. The Accounting Review, 84(5), 1553-1573.
Kazemian, S. & Sanusi, Z. (2015). Earnings management and ownership structure. Procedia Economics and Finance, 31(1), 618-624.
Kothari, P., Leone, J. & Wasley, E. (2005). Performance matched discretionary accrual measures, Journal of Accounting and Economics, 39(1), 163-197.
Marai, A. & Pavlović, V. (2014). An overview of earnings management measurement approaches: Development and evaluation. Facta Universitatis, Series: Economics and Organization, 11(1), 21-36.
Mitani, H. (2010). Additional evidence on earnings management and corporate governance, FSA Research Review, 6(1), 1-22.
O’Callaghan, S., Ashton, J. & Hodgkinson, L. (2018). Earnings management and managerial ownership in private firms. Journal of Applied Accounting Research, 19(4), 648-668.
Oyer, P. (2008). The making of an investment banker: Stock market shocks, career choice, and lifetime income. Journal of Finance, 63(1), 2601–2628.
Pourciau, S. (1993). Earnings management and non-routine executive changes. Journal of Accounting and Economics, 16(3), 317-336.
Qi, B., Lin, J., Tian, G. & Lewis, X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164.
Santoso, R. (2014). CEO characteristics and earnings management. Doctoral dissertation, University of GadjahMada.
Serfling, M. (2012). CEO age, underinvestment, and agency costs. College of Management, University of Arizona.
Sharma, D. & Kuang, C. (2014). Voluntary audit committee characteristics, incentives, and aggressive earnings management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89.
Sun, B. (2014). Executive compensation and earnings management under moral hazard, Journal of Economic Dynamics and Control, 41(1), 276-290.
Verkerk, S. (2012). Are CEO changes related to earnings management? Erasmus University Rotterdam, Zwijndrecht.
Watts, L. & Zimmerman, L. (1986). Positive Accounting Theory, Prentice-Hall, Englewood Cliffs, N.J, USA.
Xie, B., Davidson, N. & DaDalt, J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
Yang, Y., Lai, N. & Leing Tan, B. (2008). Managerial ownership structure and earnings management. Journal of Financial Reporting and Accounting, 6(1), 35-53.
Zhang, W. (2009). CEO tenure and earnings quality. School of Management, University of Texas.
Zouari, Z., Lakhal, F. & Nekhili, M. (2012). Do CEO’s characteristics affect earnings management? Evidence from France. International Journal of Innovation and Applied Studies, 12(4), 801-819.