(Translated by https://www.hiragana.jp/)
Are CEO characteristics associated with income smoothing?
IDEAS home Printed from https://ideas.repec.org/a/taf/apeclt/v31y2024i9p824-831.html
   My bibliography  Save this article

Are CEO characteristics associated with income smoothing?

Author

Listed:
  • Darkhan Nurakhmet
  • Kunsu Park

Abstract

This study examines whether CEO characteristics are potentially linked to firms’ financial reporting behaviour, i.e. income smoothing behaviour. Using a unique hand-collected data set on CEO characteristics between 2008 and 2017 from U.K. firms, we find that firms with longer CEO tenure, run by CEOs with accounting or finance educational backgrounds, and those with female CEOs tend to engage in more income smoothing. Our results are robust to alternative measures of income smoothing and different estimation specifications. Our empirical evidence suggests that certain types of CEO characteristics play an important role in determining a firm’s income-smoothing activities. Our study sheds light on how CEO characteristics extend to other aspects of corporate behaviour, in this case, firms’ income smoothing behaviours.

Suggested Citation

  • Darkhan Nurakhmet & Kunsu Park, 2024. "Are CEO characteristics associated with income smoothing?," Applied Economics Letters, Taylor & Francis Journals, vol. 31(9), pages 824-831, May.
    • Handle: RePEc:taf:apeclt:v:31:y:2024:i:9:p:824-831
    DOI: 10.1080/13504851.2022.2152418
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/13504851.2022.2152418
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/13504851.2022.2152418?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:apeclt:v:31:y:2024:i:9:p:824-831. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEL20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.