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Indexed by:会议论文

Date of Publication:2016-01-01

Included Journals:CPCI-SSH

Page Number:277-282

Key Words:managerial self-interest; staggered terms; earnings management

Abstract:This paper made a research based on the self-interested management with the data of listed companies from 2007 to 2014 to explore the impact of staggered terms between CEO and CFO on earnings management. The results show that management takes the behavior of earnings management for self-benefit maximization, the greater the degree of self-interest, the greater the chance of the earnings management. The staggered term between CEO and CFO has a restraining effect on earnings management, and when the staggered degree is greater, the inhibitory effect is stronger. Further, staggered terms can inhibit the earnings management behavior lead by the self-interested management.