The Association between CEO Reputation and Earnings Smoothness

The Association between CEO Reputation and Earnings Smoothness

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === This study examines the association between CEO reputation and a firm’s earnings smoothness. The samples are based on Taiwanese listed electronics companies from 2010 to 2014. Empirical results indicate that CEO reputation has a significant impact on a firm’...

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Bibliographic Details
Main Authors: Li-Zhen Lin, 林里真
Other Authors: Yaying Mary Chou Yeh
Format: Others
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/22876836466716500073
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spelling ndltd-TW-104NDHU53850062017-09-03T04:25:31Z http://ndltd.ncl.edu.tw/handle/22876836466716500073 The Association between CEO Reputation and Earnings Smoothness CEO聲譽與盈餘平穩化之關係 Li-Zhen Lin 林里真 碩士 國立東華大學 會計與財務碩士學位學程 104 This study examines the association between CEO reputation and a firm’s earnings smoothness. The samples are based on Taiwanese listed electronics companies from 2010 to 2014. Empirical results indicate that CEO reputation has a significant impact on a firm’s earnings smoothness, meanings that reputable CEOs report earings more smoothly than CEOs with low reputation. Additional analyses indicate CEO power and independent directors alleviate the positive CEO reputation-earnings smoothness relationships. However, higher director holdings exacerbate this relationship. Yaying Mary Chou Yeh 周雅英 2016 學位論文 ; thesis 45
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description 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === This study examines the association between CEO reputation and a firm’s earnings smoothness. The samples are based on Taiwanese listed electronics companies from 2010 to 2014. Empirical results indicate that CEO reputation has a significant impact on a firm’s earnings smoothness, meanings that reputable CEOs report earings more smoothly than CEOs with low reputation. Additional analyses indicate CEO power and independent directors alleviate the positive CEO reputation-earnings smoothness relationships. However, higher director holdings exacerbate this relationship.
author2 Yaying Mary Chou Yeh
author_facet Yaying Mary Chou Yeh
Li-Zhen Lin
林里真
author Li-Zhen Lin
林里真
spellingShingle Li-Zhen Lin
林里真
The Association between CEO Reputation and Earnings Smoothness
author_sort Li-Zhen Lin
title The Association between CEO Reputation and Earnings Smoothness
title_short The Association between CEO Reputation and Earnings Smoothness
title_full The Association between CEO Reputation and Earnings Smoothness
title_fullStr The Association between CEO Reputation and Earnings Smoothness
title_full_unstemmed The Association between CEO Reputation and Earnings Smoothness
title_sort association between ceo reputation and earnings smoothness
publishDate 2016
url http://ndltd.ncl.edu.tw/handle/22876836466716500073
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