Health insurer bargaining power and firms' incentives to manage earnings : evidence from an economic shock
Francesco Bova, Yiwei Dou, and Ole-Kristian Hope
| Year of publication: |
2019
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|---|---|
| Authors: | Bova, Francesco ; Dou, Yiwei ; Hope, Ole-Kristian |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 34.2019, 3, p. 483-508
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| Subject: | health insurance premiums | bargaining power | downward earnings management | noninvestor stakeholders | exogenous shock | Krankenversicherung | Health insurance | Verhandlungsmacht | Bargaining power | Schock | Shock | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X17726141 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012170016