The influence of individual executives on corporate financial reporting : a review and outlook from the perspective of upper echelons theory
Year of publication: |
December 2016
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Authors: | Plöckinger, Martin ; Aschauer, Ewald ; Hiebl, Martin R. W. ; Rohatschek, Roman |
Published in: |
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida. - Amsterdam [u.a.] : Elsevier, ISSN 0737-4607, ZDB-ID 18207-2. - Vol. 37.2016, p. 55-75
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Subject: | Upper echelons theory | Accounting | Financial reporting | Voluntary disclosure | Earnings management | Accounting conservatism | Chief financial officer | Chief executive officer | Rechnungswesen | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Führungskräfte | Managers | Betriebliche Finanzwirtschaft | Managerial finance |
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