#3122. Do CEO social connections promote corporate malpractices? Evidence from classification shifting

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Finance;
Accounting;
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Abstract:
This article examines the impact of CEOs external social connections with other executives and directors on reclassification, a common mistake that overstates core earnings by changing the presentation of income statement items without impacting bottom line revenue. The results show that executives with more external connections are more likely to participate in a reclassification.
Keywords:
CEO locality; CEO social connections; Classification shifting; earnings management; Giovanna Michelon

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