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Keywords: Accrual-based earnings management
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Journal Articles
Executive heterogeneity, pay bandwagon, and earnings management
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2016) 7 (4): 426–450.
Published: 07 November 2016
... and industry, the stronger the incentive the executives have to compare with others whose pay is higher, increasing the extent of earnings management in the future, and executives tend to use real activities manipulation rather than accrual-based earnings management to increase their performance-based...
