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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF MANAGEMENT POLICY AND PRACTICE


The Path to Reporting Economic Reality - Why all CEOs
Should Have Accounting Degrees

Author(s): Nan Hu, Ling Liu, William F. Miller

Citation: Nan Hu, Ling Liu, William F. Miller, (2013) "The Path to Reporting Economic Reality - Why all CEOs Should Have Accounting Degrees," Journal of Management Policy and Practice, Vol. 14, Iss. 2, pp. 11 - 18

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This study was to determine whether there is a connection between the accounting educational
background of a CEO and the firms’ tendency toward aggressive accounting/earnings management. This
study represents one of the first attempts to test such a connection. We hypothesized that firms with
CEO’s having an educational background in accounting would be less aggressive in their earnings
management than those CEO’s with other educational backgrounds. We further hypothesized that firms
with male CEO’s would be more aggressive in their earnings management than those having female
CEO’s. We found female CEO’s were more likely to engage in aggressive accounting.