A study on the effect of leverage on firms’ management opportunism behavior

This paper presents an empirical investigation to study the relationship between the opportunism behavior and leverage. In this study, opportunism behavior is calculated based on discretionary accruals using the method proposed by Jones [Jones, J. J. (1991). Earnings management during import relief...

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Bibliographic Details
Main Authors: Mehran Matinfard, Reza Ojaghi
Format: Article
Published: Growing Science 2013-10-01
Series:Management Science Letters
Online Access:http://www.growingscience.com/msl/Vol3/msl_2013_278.pdf