The agency problem and the moderating role of culturally based management style on Chinese managers' discretionary accruals
Year of publication: |
2012
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Authors: | Beaudoin, Cathy A. ; Dang, Li ; Fang, Qiaoling ; Tsakumis, George T. |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 21.2012, 2, p. 145-155
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Subject: | Prinzipal-Agent-Theorie | Agency theory | Auslandsinvestition | Foreign investment | Interkulturelles Management | Cross-cultural management | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Führungsstil | Leadership style | China |
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