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Content Provider | IEEE Xplore Digital Library |
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Author | Wenban Huang Yanxi Li |
Copyright Year | 2010 |
Abstract | The corporate governance structure plays an important role on earnings management. Based on the consideration of the relation between corporate governance and earnings management, this paper make an empirical study on the earnings management behavior before the changing and leaving of chairman and general manager in the listed companies. The research result shows that chairman will take the action of increasing profits the one or two year before the routine turnover, with the evidence being more significant in the last year than the next-to-last year. There is no evidence which shows departing general manager increases discretionary accruals before routine turnover. At the same time, perfect governance mechanism can successfully mitigate the earning management caused by chairman's normal turnover. So it is pressing to optimize governance mechanism in the company and establish long-term reputation mechanism in top management market. |
Starting Page | 1 |
Ending Page | 4 |
File Size | 233300 |
Page Count | 4 |
File Format | |
ISBN | 9781424453252 |
DOI | 10.1109/ICMSS.2010.5578305 |
Language | English |
Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
Publisher Date | 2010-08-24 |
Publisher Place | China |
Access Restriction | Subscribed |
Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
Subject Keyword | Engineering profession Companies Mathematical model Stock markets Equations Retirement |
Content Type | Text |
Resource Type | Article |
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