Incentives and Constraints to Earnings Management
Type de matériel :
TexteLangue : français Détails de publication : 2001.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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