Efficient contracting, earnings smoothing and managerial accounting discretion
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DOI: 10.1108/JAAR-06-2012-0050
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Cited by:
- Michele Fabrizi & Antonio Parbonetti, 2016. "CEO Risk Incentives and Real Earnings Management," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(3), pages 1-37, February.
- Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020. "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 105-121, July.
- Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
- Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
- Asuman Atik & Iva Kovacevic, 2022. "Comparison of the Companies on the BIST Sustainability Index with Other Listed Companies in the Context of Earnings Manipulation," Istanbul Business Research, Istanbul University Business School, vol. 51(2), pages 399-416, November.
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Keywords
Discretionary accruals; Leverage; Earnings smoothing; Egyptian firms; Managerial compensation; Political costs;All these keywords.
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