Are CEO characteristics associated with income smoothing?
Nurakhmet D. Park K.
2024Routledge
Applied Economics Letters
2024#31Issue 9824 - 831 pp.
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.
CEO characteristics , financial reporting , income smoothing , upper echelons theory
Text of the article Перейти на текст статьи
Bang College of Business, KIMEP University, Almaty, Kazakhstan
College of Business & Public Management, Wenzhou-Kean University, Zhejiang, Wenzhou, China
Bang College of Business
College of Business & Public Management
10 лет помогаем публиковать статьи Международный издатель
Книга Публикация научной статьи Волощук 2026 Book Publication of a scientific article 2026