The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of … use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … from Bihor county. Wishing to detect as favorably as possible the way in which the managers perceive and develop their …

We document that for a group of high-income countries (i) mean earnings of managers tend to grow faster than for non … managers over the life cycle; (ii) the earnings growth of managers relative to non managers over the life cycle is positively …-of-control model where managers invest in their skills. We parameterize this model with U.S. observations on managerial earnings, the …