The Economics of Fraudulent Accounting
收藏NBER2005-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w11573
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资源简介：
We argue that earnings management and fraudulent accounting have important economic consequences. In a model where the costs of earnings management are endogenous, we show that in equilibrium, bad managers hire and invest too much in order to pool with the good managers. This behavior distorts the
提供机构：
美国国家经济研究局
创建时间：
2005-08-01
