CEO Integrity and Earnings Management: Resent Study and Future Prospecting

摘要：

　　Based on a literature review of major psychology and accounting journals, the paper attempts to offer a comprehensive overview of recent research on CEO integrity and its effects on earnings management.The paper results in three research categories: how to measure CEO integrity;the relationship between CEO integrity and earnings management, and the consequence of CEO integrity effecting on earning management.Screening and classifying earnings management literature not only generates a structured overview of the work performed in this area, it also provides insights in some important voids, such as a focus on inter-relationship between human character,psychology and manipulation earning for same economic background.The paper also offers a framework of methods to evaluate CEO integrity.

关键词： CEO integrity Earnings management Literature review

作者: Nan Xiaoli He Chao

作者单位: Faculty of Management and Economics, Dalian University of Technology, Dalian,China, 116024;China Bus Faculty of Management and Economics, Dalian University of Technology, Dalian,China, 116024

会议类型: 国际会议

会议名称: the 8th (2016)International Conference on Financial Risk and Corporate Finance Management(第八届(2016)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 81-86

在线出版日期: 2016-07-03（万方平台首次上网日期，不代表论文的发表时间）