Chen, Qi (contributor); Hemmer, Thomas (contributor); … - 2006
Relation between
Conservatism in Accounting
Standards and Incentives for
Earnings Management
QI CHEN,
∗
THOMAS HEMMER,† AND YUN …), current firm owners have
incentives to engage in earnings management. Such manipulation reduces
accounting numbers … improved un-
der a conservative accounting standard where, absent earnings management,
accounting earnings represent true …