Executive Overconfidence and the Slippery Slope to Fraud
本文档由 enbook 分享于2010-10-29 17:24
We propose that the likelihood that a firm commits financial reporting fraud is related to executive overconfidence. A manager facing an earnings shortfall is more likely to manage earnings to overcome it if he believes the shortfall is temporary. Hence, the earnings management will be a one-off event that likely will go undetected. If performance does not improve, however, th..
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君,已阅读到文档的结尾了呢~~