Aggressive financial reporting and corporate fraud
This study documents new evidence on the relationship between firms' financial reporting behavior and engagement in corporate fraud. Using a matched sample of 184 companies over an eight-year period from 2003 to 2010, we empirically examine whether firms that practice aggressive financial repor...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Online Access: | View Fulltext in Publisher |