The effect of CEO psychological traits on the earnings manipulation probability (EMP) based on the Beneish M-Score model and the auditor's response to it

Introduction:The destructive effects of corporate earnings manipulation and the contradictory empirical evidence surrounding the effect of CEO's psychological characteristics on the likelihood of earnings manipulation have doubled need to explain the reasons for this relationship.Given that the deci...

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Detalhes bibliográficos

Principais autores:	mohammad KHALILZADEH, farzaneh Heidarpoor, afsaneh tavangar hamzeh kolaie, azita jahanshad
Formato:	Artigo
Idioma:	Persa
Publicado em:	Securities Exchange 2022-05-01
coleção:	فصلنامه بورس اوراق بهادار
Assuntos:	narcissism overconfidence earnings manipulating posibilitiy beneish m-score model auditor's reaction
Acesso em linha:	https://journal.seo.ir/article_11265_d8a1a7d65e45809396325637dffde14e.pdf
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