Off-campus UNL users: To download campus access dissertations, please use the following link to log into our proxy server with your NU ID and password. When you are done browsing please remember to return to this page and log out.
Non-UNL users: Please talk to your librarian about requesting this dissertation through interlibrary loan.
Do CEO Gratification Preferences Influence Accounting Choices Near Retirement?
CEOs near retirement are less motivated to act in shareholders' best interests than those planning to remain indefinitely; this is the horizon problem. Financial reporting that personifies the horizon problem includes an abrupt reduction in discretionary spending and an increase in current accounting earnings; this abrupt change in reporting is potentially detrimental to long-term gains. Gratification preference, defined by observable tendencies, is a personal characteristic reflecting one’s prior life experiences and environments. This study offers an archival measure of these gratification preferences and examines whether these preferences mitigate or exacerbate the CEO horizon problem. The results suggest that discretionary accounting choices close to CEO retirement are a function of the proposed measure of CEO gratification preferences.
Wilson, Nicholas Eyre, "Do CEO Gratification Preferences Influence Accounting Choices Near Retirement?" (2023). ETD collection for University of Nebraska - Lincoln. AAI30488678.