Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor | Faculty of Business | en_US |
| dc.contributor.advisor | Wei, Steven (AF) | - |
| dc.creator | Chan, Wai Chuen Ricky | - |
| dc.identifier.uri | https://theses.lib.polyu.edu.hk/handle/200/8460 | - |
| dc.language | English | en_US |
| dc.publisher | Hong Kong Polytechnic University | - |
| dc.rights | All rights reserved | en_US |
| dc.title | Does CEO inside debt affect accounting irregularities? | en_US |
| dcterms.abstract | This thesis examines the effect of CEO inside debt holdings on accounting irregularities. Using a sample of 10133 firm-year observations from 2006 to 2013, I find that higher CEO inside debt holdings is associated with lower likelihood of earnings misstatement and lower incidence of accounting restatement. I also find that this effect of CEO inside debt holdings is more pronounced for firms with high leverage, large firms and firms with poor corporate governance. The additional tests reveal that (1) the main results continue to hold when I re-run the main regression using a two-stage least-squares regression; (2) the pension component of CEO inside debt holdings plays a stronger role in restricting accounting irregularities; (3)CEOs with large inside debt holdings engage in less earnings management; (4) the effect of CEO inside debt holdings does not differ between financial crisis period and nonfinancial crisis period. | en_US |
| dcterms.extent | 97 pages : illustrations | en_US |
| dcterms.isPartOf | PolyU Electronic Theses | en_US |
| dcterms.issued | 2015 | en_US |
| dcterms.educationalLevel | All Doctorate | en_US |
| dcterms.educationalLevel | D.B.A. | en_US |
| dcterms.LCSH | Chief executive officers -- Salaries, etc | en_US |
| dcterms.LCSH | Accounting -- Management. | en_US |
| dcterms.LCSH | Corporate debt. | en_US |
| dcterms.LCSH | Hong Kong Polytechnic University -- Dissertations | en_US |
| dcterms.accessRights | restricted access | en_US |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b28905738.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 740 kB | Adobe PDF | View/Open |
Copyright Undertaking
As a bona fide Library user, I declare that:
- I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
- I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
- I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.
By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.
Please use this identifier to cite or link to this item:
https://theses.lib.polyu.edu.hk/handle/200/8460