Hofmann, Christian - In: Business research : BuR ; official open access journal … 1 (2008) 2, pp. 149-163
incentives and the extent of earnings management. The analysis in this paper extends a twotask, single performance measure LEN … manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield …In this paper I consider the impact of a noisy indicator regarding a manager’s manipulative behavior on optimal effort …