Does the board of directors as Fat Cats exert more earnings management? : evidence from Benford's law
Fengyi Lin, Li-Jung Lin, Chin-Chen Yeh, Teng-Shih Wang
| Year of publication: |
2018
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|---|---|
| Authors: | Lin, Fengyi ; Lin, Li-Jung ; Yeh, Chin-Chen ; Wang, Teng-Shih |
| Published in: |
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association. - Amsterdam [u.a.] : Elsevier, ISSN 1062-9769, ZDB-ID 1114217-0. - Vol. 68.2018, p. 158-170
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| Subject: | Benford’s law | Earnings management | Earnings manipulation | Fat Cat | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Gewinn | Profit | Vorstand | Executive board |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.qref.2017.09.005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012034531