CEO Characteristics and Earnings Management: A Study of Manager Tenure, Age, Gender, and Overconfidence
Corporate scandals over the past few decades underline the importance of robust corporate governance mechanisms to monitor and control managerial behaviour. Earnings management, where accounting techniques are used to present a company’s financial position more favourably than it actually is, can af...
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Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Sciendo
2024-12-01
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Series: | Studies in Business and Economics |
Subjects: | |
Online Access: | https://doi.org/10.2478/sbe-2024-0059 |
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