Re-examination of the non-linear relationship between management ownership and earnings management : evidence from Japan
Year of publication: |
June 2017
|
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Authors: | Mazumder, Mohammed Mehadi Masud |
Published in: |
Indian journal of corporate governance. - Los Angeles : SAGE Publications, ISSN 0974-6862, ZDB-ID 2892490-3. - Vol. 10.2017, 1, p. 1-23
|
Subject: | Discretionary accruals | earnings management | managerial entrenchment effect | incentive alignment effect | management ownership | ownership structure | Eigentümerstruktur | Ownership structure | Bilanzpolitik | Accounting policy | Japan | Führungskräfte | Managers | Rückstellung | Accrual | Management | Corporate Governance | Corporate governance | Prinzipal-Agent-Theorie | Agency theory |
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