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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/60892
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dc.contributor.authorNguyen, T.T.-
dc.contributor.otherDuong, C.M.-
dc.contributor.otherNarendran, S.-
dc.date.accessioned2020-12-09T06:55:08Z-
dc.date.available2020-12-09T06:55:08Z-
dc.date.issued2021-
dc.identifier.issn0924-865X-
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85089290724&doi=10.1007%2fs11156-020-00916-7&partnerID=40&md5=1ad6f56b5417cc9fac5b186536e48c8b-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/60892-
dc.description.abstractThis paper introduces the PSCORE, which aggregates nine personal characteristics of chief executive officers (CEOs), to signal the quality of earnings. The PSCORE is a composite score based on publicly available data on CEOs. The study reports strong positive relationships between the PSCORE and two different proxies for earnings quality, (1) discretionary accruals and (2) financial statement errors, measured by deviations of the first digits of figures reported in financial statements from those expected by Benford’s Law. Further analyses indicate that the relationships between the PSCORE and the proxies for earnings quality become more pronounced when CEOs have high equity-based compensation incentives. The findings have some implications for practitioners.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherSpringer-
dc.relation.ispartofReview of Quantitative Finance and Accounting-
dc.relation.ispartofseriesVol. 56, Issue 3-
dc.rightsSpringer Science+Business Media, LLC, part of Springer Nature-
dc.subjectBenford’s lawen
dc.subjectChief executive officersen
dc.subjectEarnings qualityen
dc.titleCEO profile and earnings qualityen
dc.typeJournal Articleen
dc.identifier.doihttps://doi.org/10.1007/s11156-020-00916-7-
dc.format.firstpage987-
dc.format.lastpage1025-
ueh.JournalRankingScopus, ISI-
item.openairetypeJournal Article-
item.cerifentitytypePublications-
item.grantfulltextnone-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
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