The Relationship between CEO tenure and earnings management
碩士 === 國立高雄應用科技大學 === 會計系 === 104 === From 2006 to 2014 (Republic of China year 95 to year 103), we select OTC Taiwan CEO of the listed companies as a sample, and explore whether the CEO tenure will impact on earnings management. Empirical results show that the longer CEO tenure reduces earnings man...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ec6982 |
| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 104 === From 2006 to 2014 (Republic of China year 95 to year 103), we select OTC Taiwan CEO of the listed companies as a sample, and explore whether the CEO tenure will impact on earnings management. Empirical results show that the longer CEO tenure reduces earnings management situation. The evidence shows that the different stages of scrupulous will affect the earnings management due to the change of the tenure. The behavior of earnings management always happens on the early tenure and the final year. If the CEO belongs to family business or have duality position, they won’t usually have the behavior of earnings management while the tenure is longer.
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