O’Callaghan, Steve; Ashton, John; Hodgkinson, Lynn - In: Journal of Applied Accounting Research 19 (2018) 4, pp. 648-668
Purpose: The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form does the relationship take. Second, is there evidence of opportunistic earnings management behaviour in...