The Chief Marketing Officer: an antidote to myopic earnings management practices
Abstract
To meet short-term earnings targets, firms often engage in real earnings management practices (REM) such as reducing advertising expenses and running sales promotions. Since these practices can hinder Chief Marketing Officers (CMOs) in building and maintaining market-based assets of firms, the authors hypothesize that firms with CMOs will be less likely to engage in REM. Using publicly available secondary data, the authors show that CMO presence...
Paper Details
Title
The Chief Marketing Officer: an antidote to myopic earnings management practices
Published Date
Mar 17, 2021
Journal
Volume
32
Issue
2
Pages
165 - 178
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