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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Die Aufdeckung von Manipulationen im Rechnungswesen : was leistet das Benford's Law?
Mochty, Ludwig - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 14, pp. 725-736
Persistent link: https://www.econbiz.de/10001680787
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Corporate Governance, Accounting Conservatism, and Manipulation
Caskey, Judson - 2015
reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting …
Persistent link: https://www.econbiz.de/10013035714
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Are regulators effective at unraveling accounting manipulation? : evidence from public utility commissions
Chakravarthy, Jivas; McDermott, Katie E.; White, Roger M. - In: Management science : journal of the Institute for … 67 (2021) 7, pp. 4532-4555
Persistent link: https://www.econbiz.de/10012624631
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Accounting Manipulation, Peer Pressure, and Internal Control
Gao, Pingyang - 2017
We study firms' investment in internal control to reduce accounting manipulation. We first show the peer pressure for … manipulation: one manager manipulates more if he suspects reports of peer firms are more likely to be manipulated. As a result, one … firm's investment in internal control has a positive externality on peer firms. It reduces its own manager's manipulation …
Persistent link: https://www.econbiz.de/10012969458
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Corporate Governance, Accounting Conservatism, and Manipulation
Caskey, Judson - 2015
reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting …
Persistent link: https://www.econbiz.de/10013017144
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Earnings management : an overview of the relative literature
Dokas, Ioannis; Leontidis, Christos; Eriotis, Nicolaos; … - In: Bulletin of applied economics 8 (2022) 2, pp. 25-55
Persistent link: https://www.econbiz.de/10013271120
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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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Governing social orders, unfolding rationality, and Jesuit accounting practices : a procedural approach to institutional logics
Quattrone, Paolo - In: Administrative science quarterly : ASQ ; dedicated to … 60 (2015) 3, pp. 411-445
Persistent link: https://www.econbiz.de/10011339887
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Financing and investment efficiency, information quality, and accounting biases
Nan, Lin; Wen, Xiaoyan - In: Management science : journal of the Institute for … 60 (2014) 9, pp. 2308-2323
Persistent link: https://www.econbiz.de/10010461897