Heterogeneity of Top Management Team and Earnings Management: An Empirical Analysis of A-Share Listed Companies during 2010-2017
The behavior of corporate earnings management is an important factor restricting the development of the industry. Based on the senior echelon theory, TMT’s demographic characteristics such as the cognitive basis, observation, values and other characteristics, affect their strategic decisions, and th...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/68/e3sconf_netid21_02021.pdf |