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Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC
A study investigates firms subject to accounting enforcement actions by the SEC for alleged violations of Generally Accepted Accounting Principles. Among the issues studied are: 1. the extent to which the alleged earnings manipulations can be explained by extant earnings management hypothesis, and 2. the relation between earnings manipulations and weaknesses in firms' internal governance structures. It was found that an important motivation for earnings manipulation is the desire to attract external financing at low cost. Firms manipulating earnings are more likely to: 1. have boards of directors dominated by management, and 2. have a Chief Executive Officer who simultaneously serves as Chairman of the Board.Hardcopy
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| IM1510562 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | : Academic Accounting Association |
|---|---|
| Edisi | - |
| Subjek | Financial reporting Corporate governance Regression analysis Law Enforcement GAAP studies Violations |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |