CEO Life History Strategies and Earnings Management

Publikation: KonferencebidragKonferenceabstrakt til konferenceForskning

Resumé

We draw on Life History (LH) theory to advance research on biological and genetic factors driving manager effects on accounting outcomes. LH strategies reflect the trade-off between investing energy in improving the quality of future offspring (slow) and producing lower quality offspring immediately (fast). Fast individuals exert more risk-tolerant, impulsive and opportunistic behavior than their slower counterparts, particularly in uncertain contexts. We measure CEO LH strategies based on data on reproductive behavior (reproductive timing, number of children, number of partners, and timing of divorce). We hypothesize and find that CEOs pursuing fast LH strategies engage in more income-increasing earnings management than firms with CEOs pursuing slow LH strategies when capital is needed. The results are based on a sample of 63,442 firm-year observations from 17,230 unique Danish privately held firms from 2009-2014.
OriginalsprogEngelsk
Publikationsdato2019
Antal sider1
StatusUdgivet - 2019
BegivenhedAmerican Accounting Association Annual Meeting 2019 - San Francisco, USA
Varighed: 9 aug. 201914 aug. 2019
Konferencens nummer: 103
https://aaahq.org/Meetings/2019/Annual-Meeting/Hotel-Information

Konference

KonferenceAmerican Accounting Association Annual Meeting 2019
Nummer103
LandUSA
BySan Francisco
Periode09/08/201914/08/2019
Internetadresse

Citer dette

Feldhues, M. L., & Holm, M. (2019). CEO Life History Strategies and Earnings Management. Abstract fra American Accounting Association Annual Meeting 2019, San Francisco, USA.
Feldhues, Melanie L. ; Holm, Morten. / CEO Life History Strategies and Earnings Management. Abstract fra American Accounting Association Annual Meeting 2019, San Francisco, USA.1 s.
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title = "CEO Life History Strategies and Earnings Management",
abstract = "We draw on Life History (LH) theory to advance research on biological and genetic factors driving manager effects on accounting outcomes. LH strategies reflect the trade-off between investing energy in improving the quality of future offspring (slow) and producing lower quality offspring immediately (fast). Fast individuals exert more risk-tolerant, impulsive and opportunistic behavior than their slower counterparts, particularly in uncertain contexts. We measure CEO LH strategies based on data on reproductive behavior (reproductive timing, number of children, number of partners, and timing of divorce). We hypothesize and find that CEOs pursuing fast LH strategies engage in more income-increasing earnings management than firms with CEOs pursuing slow LH strategies when capital is needed. The results are based on a sample of 63,442 firm-year observations from 17,230 unique Danish privately held firms from 2009-2014.",
author = "Feldhues, {Melanie L.} and Morten Holm",
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Feldhues, ML & Holm, M 2019, 'CEO Life History Strategies and Earnings Management' American Accounting Association Annual Meeting 2019, San Francisco, USA, 09/08/2019 - 14/08/2019, .

CEO Life History Strategies and Earnings Management. / Feldhues, Melanie L.; Holm, Morten.

2019. Abstract fra American Accounting Association Annual Meeting 2019, San Francisco, USA.

Publikation: KonferencebidragKonferenceabstrakt til konferenceForskning

TY - ABST

T1 - CEO Life History Strategies and Earnings Management

AU - Feldhues, Melanie L.

AU - Holm, Morten

PY - 2019

Y1 - 2019

N2 - We draw on Life History (LH) theory to advance research on biological and genetic factors driving manager effects on accounting outcomes. LH strategies reflect the trade-off between investing energy in improving the quality of future offspring (slow) and producing lower quality offspring immediately (fast). Fast individuals exert more risk-tolerant, impulsive and opportunistic behavior than their slower counterparts, particularly in uncertain contexts. We measure CEO LH strategies based on data on reproductive behavior (reproductive timing, number of children, number of partners, and timing of divorce). We hypothesize and find that CEOs pursuing fast LH strategies engage in more income-increasing earnings management than firms with CEOs pursuing slow LH strategies when capital is needed. The results are based on a sample of 63,442 firm-year observations from 17,230 unique Danish privately held firms from 2009-2014.

AB - We draw on Life History (LH) theory to advance research on biological and genetic factors driving manager effects on accounting outcomes. LH strategies reflect the trade-off between investing energy in improving the quality of future offspring (slow) and producing lower quality offspring immediately (fast). Fast individuals exert more risk-tolerant, impulsive and opportunistic behavior than their slower counterparts, particularly in uncertain contexts. We measure CEO LH strategies based on data on reproductive behavior (reproductive timing, number of children, number of partners, and timing of divorce). We hypothesize and find that CEOs pursuing fast LH strategies engage in more income-increasing earnings management than firms with CEOs pursuing slow LH strategies when capital is needed. The results are based on a sample of 63,442 firm-year observations from 17,230 unique Danish privately held firms from 2009-2014.

M3 - Conference abstract for conference

ER -

Feldhues ML, Holm M. CEO Life History Strategies and Earnings Management. 2019. Abstract fra American Accounting Association Annual Meeting 2019, San Francisco, USA.