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CEO Age, Earnings Management and Mergers & Acquisitions Evidence from China
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作者 xinmiao fang Jingxuan ZUO +1 位作者 Yilin GAO Yan YU 《Journal of Systems Science and Information》 CSCD 2022年第6期554-574,共21页
This paper explores the relationship between CEO age in target firms, earnings management, mergers and acquisitions decision-making, and performance by using a sample of Chinese firms from 2008 to 2017. We found that ... This paper explores the relationship between CEO age in target firms, earnings management, mergers and acquisitions decision-making, and performance by using a sample of Chinese firms from 2008 to 2017. We found that CEO age is negatively correlated with M&A decision-making and target firms engage in a higher degree accrual-based earnings management(AEM) than non-target firms. In addition, target firms with young CEOs exhibit a greater extent of AEM in the pre-M&A period. We also found that the relationship between CEO age and M&A performance is inverted U-shaped. AEM of pre-M&A is negatively correlated with M&A performance, indicating that M&A performance is affected by AEM of pre-M&A. 展开更多
关键词 CEO age M&A decisionmaking M&A performance AEM
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