Management Changes, Reputation, and “Big Bath”—Earnings Management

We study the effects of managerial turnover on earnings management activities in a model in which managers care about their external reputation. We develop an overlapping generations model showing that both outgoing and incoming managers bias reported earnings such that typically very low returns ar...

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Bibliographic details
Volume: 24
Main Author: Nieken, Petra
Sliwka, Dirk
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: HOBOKEN WILEY Fall 2015
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published in: Journal of economics & management strategy Vol. 24; no. 3; pp. 501 - 522
ORCID: 0000-0001-6157-6749
Data of publication: Fall 2015
ISSN: 1058-6407
EISSN: 1530-9134
Discipline: Economics
Bibliography: We thank the coeditor, two anonymous referees, and Jörg Budde for helpful comments and suggestions. Financial support by the Deutsche Forschungsgemeinschaft (DFG), in particular DFG Research Unit “Design and Behavior,” FOR1371 and SFB TR/15, is gratefully acknowledged.
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2015
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