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to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting … oversight curtails managers' ability to manipulate, which increases the benefits of conservative accounting and simultaneously …
Persistent link: https://www.econbiz.de/10013017144
to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting … oversight curtails managers' ability to manipulate, which increases the benefits of conservative accounting and simultaneously …
Persistent link: https://www.econbiz.de/10013035714
Persistent link: https://www.econbiz.de/10011647358