منابع مشابه
The Agency Problems of Hedging and Earnings Management
This paper uses a principal-agent model to study the interaction between hedging and earnings management. Hedging makes earnings management more difficult and they appear to be strategic substitutes in this model, which is both consistent with existing empirical evidence and provides a new explanation for that evidence. If hedging decision is contractible, hedging is efficient since it reduces ...
متن کاملCultural Relativism in Earnings Management
The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...
متن کاملEquilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting
To investigate how the possibility of earnings manipulation affects managerial compensation contracts, we study a two period agency setting in which a firm’s manager can engage in “window dressing” activities to manipulate reported accounting earnings. Earnings manipulation boosts the reported earnings in one period at the expense of the reported earnings in the other period. We show that the p...
متن کاملConflict and Conflict Management
Conflict cannot be avoided since it is an inevitable aspect of work teams. Conflict may be defined as a struggle or contest between people with opposing needs, ideas, beliefs, values, or goals. Conflict on teams is inevitable; however, the results of conflict are not predetermined. Conflict might escalate and lead to nonproductive results, or conflict can be beneficially resolved and lead to qu...
متن کاملRelationship between Ethical Climate, Social Responsibility and Earnings Management
Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Studies of Social Sciences
سال: 2019
ISSN: 2686-3103,2686-3111
DOI: 10.35801/tsss.2019.1.1.25016