Foreign earnings management of US multinational companies : the role of decision rights
Year of publication: |
June/July 2018
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Authors: | Huang, Jing |
Published in: |
Journal of international business studies : JIBS ; an official journal of the Academy of International Business. - Basingstoke, Hampshire : Palgrave Macmillan, ISSN 0047-2506, ZDB-ID 410609-X. - Vol. 49.2018, 5, p. 552-574
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Subject: | agency theory | multinational corporations and enterprises | international financial reporting | foreign earnings management | headquarters-subsidiary roles and relations | Multinationales Unternehmen | Transnational corporation | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Auslandsinvestition | Foreign investment |
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