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Haas, Max - In: Theorie der Unternehmung, (pp. 127-144). 2001

Persistent link: https://www.econbiz.de/10001618876

Earnings Management in IPOs : Moral Hazard or Signalling?

Dai, Yun - 2020

investor protection. Our findings highlight the importance of accounting standards as a tool to reduce management misbehavior …

Persistent link: https://www.econbiz.de/10012834805

Moral Hazard and Earnings Manipulation

Miglo, Anton - 2021

We consider a principal-agent relationship, where the agent is subject to a double moral hazardproblem (the choice of production effort and earnings manipulation). Since the agent cannot completely capture the results of his effort, the production effort is socially inefficient. The opportunity...

Persistent link: https://www.econbiz.de/10013210757

Competition for talent under performance manipulation

Marinovic, Iván; Povel, Paul - In: Journal of accounting & economics 64 (2017) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10011775842

Overconfidence, Moral Hazard, and Earnings Management

Lambertsen, Nikolaj Niebuhr - 2022

The empirical literature often theorizes that managerial overconfidence exacerbates earnings management because overconfidence sends the manager ``down the slippery slope to misreporting". In a principal-agent model with moral hazard, I show that overconfidence only increases the manager's...

Persistent link: https://www.econbiz.de/10013492586

Enforcement of optimal disclosure rules in the presence of moral hazard

Versano, Tsahi - In: The European accounting review 29 (2020) 4, pp. 825-849

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Financial reporting quality and labor investment efficiency

Jung, Boochun; Lee, Woo-Jong; Weber, David P. - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1047-1076

Persistent link: https://www.econbiz.de/10010482210

Financial Reporting Quality and Labor Investment Efficiency

Jung, Boochun - 2014

We examine whether accounting quality is associated with efficient investments in labor. Consistent with high quality … accounting mitigating market frictions that lead to sub-optimal levels of investment, we find evidence that abnormal net hiring … (measured as the absolute deviation from net hiring predicted by economic fundamentals) is negatively associated with accounting …

Persistent link: https://www.econbiz.de/10013063752

Auswirkungen von Dirty Surplus Accounting auf Investitionspolitik und Unternehmenskennzahlen

Deller, Dominic - 2002

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Managerial accounting : an introduction

Bierman, Harold; Drebin, Allan Richard - 1972 - Second edition

Persistent link: https://www.econbiz.de/10000555945