Person: Goergen, Marc
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Marc
Last Name
Goergen
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IE University
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IE Business School
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Finance
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Publication Earnings management around founder CEO reappointments and successions in family firms(Wiley, 2021-11) Goergen, Marc; Ansari, Iram; Mira, Svetlana; https://ror.org/02jjdwm75This paper studies reappointment of a chief executive officer (CEO) and succession events in listed family firms with an incumbent family CEO. We explore whether family firms with a founder CEO are more likely to engage in earnings management preevent than other family firms. We find evidence of preevent upward earnings management for firms that reappoint their founder CEO but no for other family firms. These findings suggest that the costs and benefits from earnings management change around founder CEO reappointments in family firms. Investors, auditors, policymakers and regulators should be aware of the temptation of founder CEOs to inflate earnings preceding their reappointment.Publication Measuring the ownership and control of UK listed firms: Some methodological challenges(Academic Press, 2023) Mira, Svetlana; Goergen, Marc; https://ror.org/02jjdwm75While scholars in business,management,accounting and finance frequently use data on the ownership and control structure of companies in their research,we show that determining this structure for a UK public limited company using publicly available information can be fraught with a number of difficulties. The latest changes to the UK Listing rules following the Hill Review (2021) may further exacerbate these difficulties via the potential increase in listed companies with dual-class shares. With the help of case studies and further empirical work,we demonstrate some of the methodological challenges faced by researchers. We provide guidance on how to tackle these challenges. © 2023 The Authors