Efficient contracting, earnings smoothing and managerial accounting discretion
Year of publication: |
2014
|
---|---|
Authors: | Khalil, Mohamed ; Simon, Jon |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 15.2014, 1, p. 100-122
|
Subject: | Discretionary accruals | Leverage | Earnings smoothing | Egyptian firms | Managerial compensation | Political costs | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Managervergütung | Executive compensation | Prinzipal-Agent-Theorie | Agency theory | Gewinn | Profit | Führungskräfte | Managers | Kapitalstruktur | Capital structure |
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