CEO Life History Strategies and Earnings Management

Research output: Contribution to conferenceConference abstract for conferenceResearch

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.
Original languageEnglish
Publication date2019
Number of pages1
Publication statusPublished - 2019
EventAmerican Accounting Association Annual Meeting 2019 - San Francisco, United States
Duration: 9 Aug 201914 Aug 2019
Conference number: 103
https://aaahq.org/Meetings/2019/Annual-Meeting/Hotel-Information

Conference

ConferenceAmerican Accounting Association Annual Meeting 2019
Number103
CountryUnited States
CitySan Francisco
Period09/08/201914/08/2019
Internet address

Cite this

Feldhues, M. L., & Holm, M. (2019). CEO Life History Strategies and Earnings Management. Abstract from American Accounting Association Annual Meeting 2019, San Francisco, United States.
Feldhues, Melanie L. ; Holm, Morten. / CEO Life History Strategies and Earnings Management. Abstract from American Accounting Association Annual Meeting 2019, San Francisco, United States.1 p.
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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",
year = "2019",
language = "English",
note = "null ; Conference date: 09-08-2019 Through 14-08-2019",
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Feldhues, ML & Holm, M 2019, 'CEO Life History Strategies and Earnings Management', San Francisco, United States, 09/08/2019 - 14/08/2019, .

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

2019. Abstract from American Accounting Association Annual Meeting 2019, San Francisco, United States.

Research output: Contribution to conferenceConference abstract for conferenceResearch

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 from American Accounting Association Annual Meeting 2019, San Francisco, United States.