Marital Status and Earnings Management

Hilary, Gilles; Huang, Sterling; Xu, Yanping

doi:10.1080/09638180.2016.1266958

Cited by 28 publications

(53 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It is true because after a certain age, when person have stable income flow then intend to save for her family, children, education, other needs, etc. empirical findings are consistent to the studies conducted by Hilary et al, 2017;Kumar, 2013;Lotto, 2018;Love, 2010).…”

Section: Estimated Logistic Regression Resultssupporting

confidence: 91%

Financial literacy, financial self-efficacy and financial account ownership behavior in Pakistan

Noor

Batool

Arshad

2020

Cogent Economics & Finance

View full text Add to dashboard Cite

Study examines the role of financial literacy and financial self-efficacy of individuals in explaining their behavior to have financial accounts. Study has used the questionnaire based survey and collected the data responses from 564 adults belonging to Sahiwal division. The binary logistic regression model is utilized to estimate the probability of having financial accounts in relation to individual's financial literacy and financial self-efficacy level. Estimated results show that individual's financially literacy level is positively related with individual's account ownership model among the selected group. While individual's financial self-efficacy level does not explain any positive significant impact on individual's account ownership model. Other socio-demographic variables like gender, marital status, education, occupation, and income level are also found to have influential impact on the individuals' account ownership behavior in Pakistan. Study recommends that financial literacy is pertinent to have equitable financial inclusion in the economy.

show abstract

Section: Estimated Logistic Regression Resultssupporting

confidence: 91%

Financial literacy, financial self-efficacy and financial account ownership behavior in Pakistan

Noor

Batool

Arshad

2020

Cogent Economics & Finance

View full text Add to dashboard Cite

show abstract

“…While prior empirical research identified a number of personal traits such as gender (Faccio et al., 2016), marital status (Hilary et al., 2017), tenure (Ali & Zhang, 2015; Hazarika et al., 2012), financial work experience (Gounopoulos, & Pham, 2018), age and education (Qi et al., 2018), overconfidence (Kouaib, & Jarboui, 2016a and Kouaib & Jarboui, 2016b), and power (Sheikh, 2018), which impact management behavior, studies investigating the impact of religion on earnings management are scant. From a financial reporting perspective, religiosity appears to operate as a control mechanism restricting managerial discretion (Callen & Fang, 2015) and plays a role of an informal (social) norm determining managers’ earnings management choices, at least as strongly as formal institutions (Halabi et al., 2019).…”

Section: Theoretical Framework and The Development Of Hypothesesmentioning

confidence: 99%

The impact of catholic religion on earnings management: A case of Poland

Grabiński

Wójtowicz

2021

Financ Manag Account

View full text Add to dashboard Cite

This paper investigated the impact of religiosity on accrual and real earnings management. Unlike most previous studies which consider this issue in a multi-religious setting, we use a mono-religious setting, specifically Poland where the Roman Catholic Church holds a dominant position. Thus, we are able to study the impact of religiosity on earnings management ignoring the impact of different religious denominations magnified by cultural factors. Our study focuses on the impact the Catholic religion has on earnings management. A novelty of this study is our proxy for religiosity. We use the communicantes ratio applicable only to Catholic and Orthodox denominations. This study contributes to the Note: This table presents the regression results for the H1 and H2. Panel A reports coefficients for AEM i,t model and Panel B for REM i,t model estimated using cross-sectionally using a GLS estimation method.

show abstract

“…For example, gender could be a factor because female directors are found to be more conservative, and therefore may be less likely to manipulate earnings (Barua et al 2010). Marital status could also be relevant, as Hilary et al (2016) provide evidence that firms with married CEOs exhibit higher earnings quality than firms whose CEOs are single, the explanation being that married CEOs are more risk-averse and less likely to engage in earnings management. Jia et al (2014) find that facial masculinity is positively correlated with various measures of earnings quality.…”

Section: Other Potential Factorsmentioning

confidence: 99%

“…Prior studies using the absolute values of discretionary accruals includeBergstresser and Philippon (2006),Jiang et al (2010),Armstrong et al (2010), andHilary et al (2016), to name just a few.…”

mentioning

confidence: 99%

CEO profile and earnings quality

Nguyen

Duong

Narendran

2020

Rev Quant Finan Acc

View full text Add to dashboard Cite

This 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, (i) discretionary accruals and (ii) 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.

show abstract

Marital Status and Earnings Management

Cited by 28 publications

References 12 publications

Financial literacy, financial self-efficacy and financial account ownership behavior in Pakistan

Financial literacy, financial self-efficacy and financial account ownership behavior in Pakistan

The impact of catholic religion on earnings management: A case of Poland

CEO profile and earnings quality

Contact Info

Product

Resources

About