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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Gadjah Mada
2023-05-01
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| Series: | Gadjah Mada International Journal of Business |
| Subjects: | |
| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/72880 |