Earnings management surrounding CEO changes

By P. Wells. 2002

157 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ac15d6a54f9b2715619efc2d41849739945a6885

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Yixi Ning
2. Weihong Xu
3. K. Maas
4. Biao Xie
5. Kerstin Lopatta
6. W. Davidson
7. Frerich Buchholz
8. Emilia Peni

In Strategy and Management

1. Yixi Ning
2. Weihong Xu
3. K. Maas
4. Biao Xie
5. Kerstin Lopatta
6. W. Davidson
7. Frerich Buchholz
8. Emilia Peni

Citations in the corpus

• The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2020, background): “However, it has to be mentioned that CEOs in general are able to exploit earnings management techniques around CEO turnovers (Wells 2002; Godfrey et al.”
• The influence of executive age, career horizon and incentives on pre-turnover earnings management (2007, background): “Wells (2002) finds similar results for CEO changes in Australia in that the companies tend to take an earnings bath in the year of the succession.”