Incentives and Constraints to Earnings Management
Jeanjean, Thomas
Incentives and Constraints to Earnings Management - 2001.
49
This article is a survey on earnings management as tackled by positive accounting researchers. Two results are outlined : the absence of incentive strict monotony contrary to Watts & Zimmerman naïve hypothesis (1986) and the necessity to take into account constraints to earnings management to understand accouting policies.
Incentives and Constraints to Earnings Management - 2001.
49
This article is a survey on earnings management as tackled by positive accounting researchers. Two results are outlined : the absence of incentive strict monotony contrary to Watts & Zimmerman naïve hypothesis (1986) and the necessity to take into account constraints to earnings management to understand accouting policies.
Réseaux sociaux