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- W2786163802 abstract "Accounting financial information is a relevant element in business to measure and to communicate business performance (Watts & Zimmermann, 1986). External decision makers as stockholders, analysts, external auditors or investors need information about business activities to make their decisions or to provide an opinion about companies’ performance. In a similar venue, internal decision makers, as managers, need also useful information to manage firm’s activities. Thus, financial statements must provide useful information about companies’ financial situation to facilitate stakeholders’ decision making (Epstein & Jermakowicz, 2008; Mackenzi et al, 2012). However, the presence of significant earnings management originated from information asymmetry and agency problems could affect such features and their effects could be noted in the firm, in the organizational field and societies in general (Cooper, Dacin & Palmer, 2013). Previous studies have shown varying incentives that drive managers to manipulate the results of the company. On one hand, internal motivations for earnings management can be grouped into three categories: 1) contracting motivations, compensation and lending contracts, 2) capital market motivation, and 3) type of company..." @default.
- W2786163802 created "2018-02-23" @default.
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- W2786163802 date "2017-02-24" @default.
- W2786163802 modified "2023-09-22" @default.
- W2786163802 title "Multidrivers for earnings management: special focus on tax incentives" @default.
- W2786163802 hasPublicationYear "2017" @default.
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