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The consequences of managerial indiscretions: Sex, lies, and firm value
Journal article   Peer reviewed

The consequences of managerial indiscretions: Sex, lies, and firm value

Brandon N. Cline, Ralph A. Walkling and Adam S. Yore
Journal of financial economics, v 127(2), pp 389-415
Feb 2018

Abstract

CEO turnover Class action lawsuits Corporate governance Director elections Earnings management Fraud Integrity Management quality Managerial indiscretions Managerial labor markets Poor monitoring index
Personal managerial indiscretions are separate from a firm's business activities but provide information about the manager's integrity. Consequently, they could affect counterparties’ trust in the firm and the firm's value and operations. We find that companies of accused executives experience significant wealth deterioration, reduced operating margins, and lost business partners. Indiscretions are also associated with an increased probability of unrelated shareholder-initiated lawsuits, Department of Justice and Securities and Exchange Commission investigations, and managed earnings. Further, chief executive officers and boards face labor market consequences, including forced turnover, pay cuts, and lower shareholder votes at re-election. Indiscretions occur more often at poorly governed firms where disciplinary turnover is less likely.

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Collaboration types
Domestic collaboration
Web of Science research areas
Business, Finance
Economics
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