-based management style (Eastern versus Western) plays in mitigating their propensity to manage earnings. We find that Chinese managers …’s culturally-based management style moderates the impact of the agency problem in that Chinese managers’ willingness to manage … employee behavior differently than a Chinese executive’s managerial style. Utilizing an experiment with Chinese managers as …

the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings … holdings aligning the interests of managers and shareholders, and managers using discretionary accruals to smooth past earnings … risk-taking by managers, and managers use discretionary accruals to mask volatility of less predictable earnings. Thus, we …

misrepresentation in order to achieve the same appearance of honesty. For managers under a precise system, this will shift the tradeoff …

I investigate if managers' tendency to report opportunistically depends on their effort in acquiring the information … effect depends on whether the reporting environment induces sufficient concerns for honesty. In my 2 × 2 experiment, managers … that when honesty is not triggered, managers report earned information more opportunistically than endowed information …

This paper shows that in a model of managerial delegation in duopoly market structure, if the managers' salary varies … the proportion of the incentive scheme that the managers get as a part of their salary, i.e. in equilibrium owners will …

monitoring costs, and how managers are compensated. We investigate a sample of supplier firms that rely on a few large customers …