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...
|Place of publication:||
HOBOKEN WILEY Fall 2015
Wiley Subscription Services, Inc
|published in:||Journal of economics & management strategy Vol. 24; no. 3; pp. 501 - 522|
|Data of publication:||Fall 2015|
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.
|Database:||Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2015
Web of Knowledge
Web of Science
Academic OneFile (A&I only)
Database information Databases - DBIS