... of the CC BY 4.0 licence . Book–tax differences Effective tax rates Firm value Imprinting Managerial financial experience Regulatory-oriented and non-regulatory financial institutions G30 H26 M12 M41 An emerging stream of literature grounded in upper echelons theory (Hambrick...

... team G30 G34 J24 M12 M40 In recent decades, accounting scandals and severe earnings management problems at large entities such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors, but also led tremendous damage to societies. Hence...