1. Ktisis Cyprus University of Technology
  2. Cyprus University of Technology (Research Output)
  3. Άρθρα/Articles
Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.14279/9214
DC FieldValueLanguage
dc.contributor.authorPetrou, Andreas-
dc.contributor.authorProcopiou, Andreas-
dc.date.accessioned2017-01-24T06:27:22Z-
dc.date.available2017-01-24T06:27:22Z-
dc.date.issued2016-06-01-
dc.identifier.citationEuropean Management Review, 2016, vol. 13, no. 2, pp. 137-148en_US
dc.identifier.issn17404762-
dc.identifier.urihttps://hdl.handle.net/20.500.14279/9214-
dc.description.abstractEmpirical findings on the relationship between CEO shareholdings and earnings manipulation are inconclusive. In response, this study attempts to shed more light by suggesting that this relationship is influenced by situational contingencies that affect CEO perceptions of the costs and benefits associated with earnings manipulation. To support this perspective we draw on the prospect theory and the approach/inhibition theory of power to examine the relationship between CEO shareholdings and earnings manipulation in light of CEO power. We test this relationship on a sample of 16,873 observations from 2,257 US public firms. Findings show that increasing CEO shareholdings has a negative effect on earnings management, and on re-statements due to irregularities, and that duality positively moderates these relationships. The findings contribute to the corporate governance practice since they have implications for the design of CEO remuneration packages.en_US
dc.formatpdfen_US
dc.language.isoenen_US
dc.relation.ispartofEuropean Management Reviewen_US
dc.rights© Wileyen_US
dc.subjectAgency theoryen_US
dc.subjectCEO shareholdingsen_US
dc.subjectCorporate governanceen_US
dc.subjectEarnings managementen_US
dc.subjectIrregularitiesen_US
dc.titleCEO Shareholdings and Earnings Manipulation: A Behavioral Explanationen_US
dc.typeArticleen_US
dc.collaborationCyprus University of Technologyen_US
dc.subject.categoryEconomics and Businessen_US
dc.journalsSubscriptionen_US
dc.countryCyprusen_US
dc.subject.fieldSocial Sciencesen_US
dc.publicationPeer Revieweden_US
dc.identifier.doi10.1111/emre.12073en_US
dc.relation.issue2en_US
dc.relation.volume13en_US
cut.common.academicyear2020-2021en_US
dc.identifier.spage137en_US
dc.identifier.epage148en_US
item.fulltextNo Fulltext-
item.cerifentitytypePublications-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_6501-
item.openairetypearticle-
item.languageiso639-1en-
crisitem.author.deptDepartment of Management, Entrepreneurship and Digital Business-
crisitem.author.deptDepartment of Management, Entrepreneurship and Digital Business-
crisitem.author.facultyFaculty of Tourism Management, Hospitality and Entrepreneurship-
crisitem.author.facultyFaculty of Management and Economics-
crisitem.author.orcid0000-0002-2877-4038-
crisitem.author.orcid0000-0001-6289-9734-
crisitem.author.parentorgFaculty of Tourism Management, Hospitality and Entrepreneurship-
crisitem.author.parentorgFaculty of Tourism Management, Hospitality and Entrepreneurship-
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