Mard, Yves; Marsat, Sylvain - In: Revue Finance Contrôle Stratégie 11 (2008) 4, pp. 111-136
of accounting choices carried out by the outgoing top manager. The study of discretionary accruals shows that managers … discretionary accruals. Conversely, a top manager who stays on the board of directors implements less aggressivc accounting choices. …