Executives' "Off-The-Job" Behavior, Corporate Culture, and Financial Reporting Risk
收藏NBER2012-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18001
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资源简介：
We examine how executives' behavior outside the workplace, as measured by their ownership of luxury goods (low "frugality") and prior legal infractions, is related to financial reporting risk. We predict and find that CEOs and CFOs with a legal record are more likely to perpetrate fraud. In contrast
提供机构：
美国国家经济研究局
创建时间：
2012-04-01
