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This paper make four important contributions to the accounting literature. First, it shows that discretionary accruals …
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Based on the data of Chinese listed companies, this paper examines the impact of returnee's executives on accounting … conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies … improving accounting conservatism. The results show that the employment of returnee executives should be further strengthened …
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We relate impression and earnings management to the field of ethnostatistics, the study of how statistics are produced and managed. By further linking impression management and agency theory, we show that earnings management may exacerbate agency problems. We hypothesize that earnings-increasing...
Persistent link: https://www.econbiz.de/10013155839
We examine the role of Chief Executive Officer (CEO) power in the selection of accounting financial experts (AFEs) to … powerful CEOs using accounting discretion to meet or just beat analyst earnings forecasts. We find no evidence of AFEs choosing …
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This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....
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