Earnings Management and Ownership Structure
Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statement lead them to commit fraud. The loopholes in the standards or the deviation from real operational...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |