Different means of earnings management of owner-managed firms versus agent-led firms : evidence from chaebols in Korea
Year of publication: |
2016
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Authors: | Park, Sorah |
Published in: |
Investment management and financial innovations. - Sumy : Publishing Company "Business Perspectives", ISSN 1810-4967, ZDB-ID 2467221-X. - Vol. 13.2016, 2, p. 285-291
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Subject: | discretionary accruals | real-based earnings management | chaebol | family firm | Bilanzpolitik | Accounting policy | Familienunternehmen | Family business | Konglomerat | Conglomerate | Südkorea | South Korea | Corporate Governance | Corporate governance | Rückstellung | Accrual | Unternehmenserfolg | Firm performance | Gewinn | Profit | Vergleich | Comparison | Führungskräfte | Managers | Eigentümerstruktur | Ownership structure |
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