The influence of CEO and CFO power on accruals and real earnings management
Year of publication: |
2019
|
---|---|
Authors: | Baker, Terry A. ; Lopez, Thomas J. ; Reitenga, Austin L. ; Ruch, George W. |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 52.2019, 1, p. 325-345
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Subject: | Earnings management | Accruals | Real earnings management | CEO power | CFO power | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Rückstellung | Accrual | Corporate Governance | Corporate governance | Managervergütung | Executive compensation | Rechnungsabgrenzung | Accruals and deferrals | Finanzmanager | Financial managers | Macht | Power | Gewinn | Profit |
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