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The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
Honors Thesis
Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender affects real earnings management and if so, its effects on real earnings management. The main hypothesis of the paper is that the gender of the CEO will affect the extent of real earnings management of a firm; firms with male CEOs will see …
Relationship Between Chief Executive Officer Compensation, Duality, And Return On Equity, Elizabeth Rescigno
Relationship Between Chief Executive Officer Compensation, Duality, And Return On Equity, Elizabeth Rescigno
Walden Dissertations and Doctoral Studies
Poor decisions and conflicts of interest by members of company boards of directors have been a factor in the dramatic rise in chief executive officer (CEO) compensation, resulting in a lower return on equity (ROE) for shareholders. The purpose of this correlational study was to examine the relationship between CEO compensation, CEO duality, and ROE after controlling for CEO age, CEO tenure, and firm size, as measured by total assets. Agency theory was the theoretical framework for this study. The study examined whether a statistically significant relationship existed between CEO compensation, CEO duality, and ROE, after controlling for CEO age, …