CEO Type and Earnings Management to Avoid Loss or Earnings Decreases: Evidence from South Korea

This study examines the relations between the CEO type (owner CEO vs. professional CEO) and earnings management over 9,266 firm-years from 2011 to 2020 in Korea. Two earnings management measures, accrual management and real activity management (abnormal cash flow from operations, abnormal production...

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Bibliografski detalji

Glavni autori:	Kyunga Na, Yun-jeong Lee, Hagyeong Yu
Format:	Artigo
Jezik:	Inglês
Izdano:	Universitas Gadjah Mada 2023-05-01
Serija:	Gadjah Mada International Journal of Business
Teme:	ceo type, owner ceo, professional ceo, earnings management, discretionary accruals, real activity management
Online pristup:	https://jurnal.ugm.ac.id/gamaijb/article/view/72880
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