Smokescreen: How Managers Behave When They Have Something To Hide
收藏NBER2013-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18886
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资源简介:
We study financial reporting and corporate governance in 218 companies accused of price fixing. These firms engage in evasive financial reporting strategies, including earnings smoothing, segment reclassification, and restatements. In corporate governance, cartel firms favor outside directors likely
提供机构:
美国国家经济研究局
创建时间:
2013-03-01



