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We study a model in which managers' disclosure and investment decisions are both endogenous and managers can manipulate their voluntary reports through (suboptimal) investment, financing or operating decisions. Managers are privately informed about the value of their firm and have incentives to...
Persistent link: https://www.econbiz.de/10009506622
We study a dynamic model of earnings quality and earnings management in which firms take into account long- and short-term considerations when reporting earnings. In addition to providing predictions about the time series properties of earnings quality and reporting bias, the model offers a...
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