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Political scrutiny and earnings management in the oil refining industry · Study

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ArticlePolitical scrutiny and earnings management in the oil refining industry

Unknown author1993

Article1993

Political scrutiny and earnings management in the oil refining industry

Unknown author

48 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Political Influence and Corporate Strategies

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References

1985Positive Accounting Theory 1985The effect of bonus schemes on accounting decisions 2011The effects of bonus schemes on accounting decisions 1988Evidence of Earnings Management from the Provision for Bad Debts 1988Managerial competition, information costs, and corporate governance 1982The effect of owner versus management control on the choice of accounting methods 1981Determinants of the corporate decision to capitalize interest 1990Aggregation of test statistics

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2008Understanding Competitive and Contagion Effects of Layoff Announcements 2000Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?2019Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature 2018Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management 2010The effect of political visibility on audit effort and audit pricing 2014

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Year1993

Typearticle

Published1993-12-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations48

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0278-4254(93)90013-2

openalex_workW2017459049

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Efficient contracting, earnings smoothing and managerial accounting discretion

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