Is earnings management opportunistic or beneficial? : an agency theory perspective
Year of publication: |
2008
|
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Authors: | Jiraporn, Pornsit ; Miller, Gary A. ; Yoon, Soon Suk ; Kim, Young S. |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 17.2008, 3, p. 622-634
|
Subject: | Gewinnverwendung | Profit appropriation | Corporate Governance | Corporate governance | Aktienoption | Stock option | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Theorie | Theory | USA | United States | 1993-1998 |
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