Earnings manipulations in politically influenced firms
نویسندگان
چکیده
منابع مشابه
Firms, Assignments, and Earnings
T he U.S. distribution of labor earnings is highly skewed to the right. Roughly, the lowest 50 percent of U.S. households, as measured by individual labor earnings, make 10 percent of total labor earnings. The next lowest 30 percent earn approximately 30 percent and highest 10 percent make 40 percent.1 Earnings are also related to a person’s position within a firm and employment at a particular...
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We study the effect of earnings manipulation on incentives within the corporate hierarchy. Division managers have to be compensated for not blowing the whistle when top managers manipulate earnings. We show that it is easier for division managers to prove top management’s manipulations when the performance of their own division is low. Earnings manipulation therefore undermines middle managers’...
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This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that managers of SPOS manipulate sales, production processes, and discretionary expenses to avoid reporting losses. Our results show that deviation from target leverage in SPOS is hi...
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Differences in immigrant economic trajectories have been attributed to a wide variety of factors. One of these is the local spatial context where immigrants reside. This spatial context assumes special salience in light of expanding public exposure to and scholarly interest in the potential impacts of spatial concentrations of immigrants. A crucial question is whether immigrants' opportunities ...
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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2017
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv15i1art6