{"id":"https://openalex.org/W3018419616","doi":null,"title":"Winning an Award Could Set You Free: Earnings Management and the Balance of Power between CEOs and CFOs","display_name":"Winning an Award Could Set You Free: Earnings Management and the Balance of Power between CEOs and CFOs","publication_year":2019,"publication_date":"2019-08-30","ids":{"openalex":"https://openalex.org/W3018419616","mag":"3018419616"},"language":"en","primary_location":{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/64890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10125/64890","pdf_url":"http://hdl.handle.net/10125/64890","source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10125/64890","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062545377","display_name":"Qinxi Wu","orcid":"https://orcid.org/0000-0001-8061-6355","observed_orcids":["https://orcid.org/0000-0001-8061-6355"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Qinxi Wu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8061-6355","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5062545377"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.2409,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.81403764,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/chief-financial-officer","display_name":"chief financial officer","score":0.7210000157356262},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8889999985694885},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9670000076293945},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8799999952316284}],"concepts":[{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.6356081962585449},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.621320366859436},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.5640904903411865},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5616177320480347},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.5007696151733398},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49941468238830566},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4628438651561737},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.36002200841903687},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34498029947280884},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.17160740494728088},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08817017078399658},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/64890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10125/64890","pdf_url":"http://hdl.handle.net/10125/64890","source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:3018419616","doi":null,"is_oa":false,"landing_page_url":"https://scholarspace.manoa.hawaii.edu/bitstream/10125/64890/1/HARC_2020_paper_200.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/64890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10125/64890","pdf_url":"http://hdl.handle.net/10125/64890","source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3018419616.pdf","grobid_xml":"https://content.openalex.org/works/W3018419616.grobid-xml"},"referenced_works_count":42,"referenced_works":["https://openalex.org/W1485535210","https://openalex.org/W1947074657","https://openalex.org/W1971363294","https://openalex.org/W1986187321","https://openalex.org/W2004463963","https://openalex.org/W2034177311","https://openalex.org/W2040478843","https://openalex.org/W2046757114","https://openalex.org/W2088039507","https://openalex.org/W2101376317","https://openalex.org/W2120084007","https://openalex.org/W2134764504","https://openalex.org/W2141019942","https://openalex.org/W2160184254","https://openalex.org/W2165407524","https://openalex.org/W2189821821","https://openalex.org/W2891290756","https://openalex.org/W3022275618","https://openalex.org/W3023181463","https://openalex.org/W3121187157","https://openalex.org/W3121452332","https://openalex.org/W3121492802","https://openalex.org/W3121659120","https://openalex.org/W3122071924","https://openalex.org/W3122367485","https://openalex.org/W3122489987","https://openalex.org/W3122509420","https://openalex.org/W3122889475","https://openalex.org/W3122958054","https://openalex.org/W3122978481","https://openalex.org/W3124091336","https://openalex.org/W3124144162","https://openalex.org/W3124170598","https://openalex.org/W3124365414","https://openalex.org/W3124663310","https://openalex.org/W3125111241","https://openalex.org/W3125313247","https://openalex.org/W3125374115","https://openalex.org/W3125398680","https://openalex.org/W3125677029","https://openalex.org/W3125843505","https://openalex.org/W3125906709"],"related_works":["https://openalex.org/W2611865400","https://openalex.org/W4296250622","https://openalex.org/W2792715424","https://openalex.org/W4310270998","https://openalex.org/W3122367485","https://openalex.org/W4281844828","https://openalex.org/W3193051574","https://openalex.org/W3046001309","https://openalex.org/W3004348087","https://openalex.org/W2512424547"],"abstract_inverted_index":{"This":[0],"paper":[1],"investigates":[2],"how":[3],"the":[4,19,60,80,88,112,117,122,133,148,157,171,184],"balance":[5,172],"of":[6,21,106,150,159,173,186],"power":[7,86,152,174],"between":[8,87,175],"chief":[9,14],"executive":[10],"officers":[11,16],"(CEOs)":[12],"and":[13,38,73,90,177],"financial":[15,187],"(CFOs)":[17],"influences":[18],"use":[20,39,158],"earnings":[22,94,161],"management.":[23],"I":[24,49,96,143],"employ":[25],"nationwide":[26],"awards":[27],"that":[28,82,98,147,170],"recognize":[29],"CFO":[30,91,151],"excellence":[31],"as":[32],"shocks":[33],"to":[34,45,53,58],"awardees\u2019":[35],"job-market":[36],"status":[37],"a":[40,65,102,125],"regression":[41],"discontinuity":[42],"design":[43],"(RDD)":[44],"establish":[46],"causal":[47],"effects.":[48],"find":[50,97,144],"that,":[51],"compared":[52],"nominees":[54,110],"who":[55],"were":[56],"close":[57],"winning":[59,121],"award,":[61],"awardee":[62,99,164],"CFOs":[63,178],"experience":[64],"sharp":[66],"increase":[67,155],"in":[68,84,111,156,163,183],"career":[69],"opportunities,":[70],"both":[71],"outside":[72],"inside":[74],"their":[75],"own":[76],"firms.":[77,165],"Consistent":[78],"with":[79],"view":[81],"shifts":[83],"bargaining":[85],"CEO":[89],"can":[92],"mitigate":[93],"management,":[95],"firms":[100],"have":[101],"significantly":[103],"smaller":[104],"magnitude":[105],"discretionary":[107],"accruals":[108,138],"than":[109],"first":[113],"two":[114],"years":[115],"after":[116],"award.":[118],"In":[119],"addition,":[120],"award":[123],"has":[124],"substantially":[126],"negative":[127,137],"effect":[128,135],"on":[129,136],"positive":[130,134],"accruals,":[131],"while":[132],"is":[139],"less":[140],"significant.":[141],"Moreover,":[142],"no":[145],"evidence":[146],"rise":[149],"triggers":[153],"an":[154,180],"real":[160],"management":[162],"Overall,":[166],"my":[167],"findings":[168],"suggest":[169],"CEOs":[176],"plays":[179],"important":[181],"role":[182],"quality":[185],"reporting.":[188]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-05-01T00:00:00"}