Different means of earnings management of owner-managed firms versus agent-led firms: evidence from chaebols in Korea
This paper examines the earnings management behavior of large, family-controlled business groups (so-called ‘chaebol’) in Korea from 2006 to 2010. Specifically, the author studies whether the methods of earnings management are different between chaebol firms versus non-chaebol firms. The author find...
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2016-07-01
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Series: | Investment Management & Financial Innovations |
Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7307/imfi_en_2016_02cont2_Park.pdf |