CEO age and financial reporting quality

Hua-Wei Huang, Ena Rose-Green, Chih Chen Lee

研究成果: Article同行評審

67 引文 斯高帕斯(Scopus)

摘要

SYNOPSIS: This study examines the association between chief executive officer (CEO) age and the financial reporting quality of firms. The financial reporting qualities examined are the meeting or beating of analyst earnings forecasts and financial restatements. Based on extant research, we hypothesize that older CEOs are associated with higherquality financial reporting. Using a sample of 3,413 firms for the period 2005 to 2008, we find a positive association between CEO age and financial reporting quality. Specifically, we find that CEO age is negatively associated with firms meeting or beating analyst earnings forecasts and financial restatements. Our study therefore extends the corporate governance and financial reporting quality literature by identifying CEO age as a determinant of financial reporting quality.

原文English
頁(從 - 到)725-740
頁數16
期刊Accounting Horizons
26
發行號4
DOIs
出版狀態Published - 2012 一月 1

All Science Journal Classification (ASJC) codes

  • Accounting

指紋 深入研究「CEO age and financial reporting quality」主題。共同形成了獨特的指紋。

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