Abstract

https://ssrn.com/abstract=2876032
 


 



Marital Status and Earnings Management (A Note)


Gilles Hilary


Georgetown University - Department of Accounting and Business Law

Sterling Huang


Singapore Management University - School of Accountancy

Yanping Xu


Jinan University

November 8, 2016

Georgetown McDonough School of Business Research Paper No. 2876032

Abstract:     
In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our results persist in an instrumental variable regression, suggesting that our results are not driven by innate heterogeneity in preferences.

Number of Pages in PDF File: 31

Keywords: marital status, earnings management, risk-taking

JEL Classification: G02, G32, M41, M49


Open PDF in Browser Download This Paper

Date posted: November 28, 2016  

Suggested Citation

Hilary, Gilles and Huang, Sterling and Xu, Yanping, Marital Status and Earnings Management (A Note) (November 8, 2016). Georgetown McDonough School of Business Research Paper No. 2876032. Available at SSRN: https://ssrn.com/abstract=2876032 or http://dx.doi.org/10.2139/ssrn.2876032

Contact Information

Gilles Hilary
Georgetown University - Department of Accounting and Business Law ( email )
McDonough School of Business
Washington, DC 20057
United States

Sterling Huang
Singapore Management University - School of Accountancy ( email )
60 Stamford Road
Singapore 178900
Singapore
6808 7929 (Phone)

Yanping Xu (Contact Author)
Jinan University ( email )
Guangzhou, Guangdong 510632
China
Feedback to SSRN


Paper statistics
Abstract Views: 122
Downloads: 49