Xin, Cheng; Palmon, Dan; Yang, Yinan; Yin, Cheng - In: Journal of business ethics : JBE 182 (2023) 3, pp. 851-874
fraud periods to postpone fraud detection. Cross-sectional tests show that firms with lower visibility are more likely to … strategically and package their earning news with forecasts to flood the market with information and lower the fraud detection rate …