SSRN-CFOs and CEOs: Who Have the Most Influence on Earnings Management? by John (Xuefeng) Jiang, Kathy Petroni, Isabel Wang

SSRN-CFOs and CEOs: Who Have the Most Influence on Earnings Management? by John (Xuefeng) Jiang, Kathy Petroni, Isabel Wang: "Because CFOs’ primary responsibility is financial reporting, CFO incentives should play a stronger role than those of the CEO. We find that the magnitude of accruals and the likelihood of beating analyst forecasts are more sensitive to CFO equity incentives than to those