Managerial ownership and accounting conservatism
Year of publication: |
2008
|
---|---|
Authors: | LaFond, Ryan ; Roychowdhury, Sugata |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 46.2008, 1, p. 101-135
|
Subject: | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Gewinnermittlung | Profit determination | Asymmetrische Information | Asymmetric information | Führungskräfte | Managers | Aktionäre | Shareholders | Prinzipal-Agent-Theorie | Agency theory | Empirische Methode | Empirical method |
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