CEOs’ extensive term of office inhibits discretionary accruals
Purpose - CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods of the term of office. Therefore, CEOs, in their early years of office, have incentives to report results that meet market expectations. In...
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| Publicado no: | RAUSP Management Journal |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade de São Paulo
2018
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=553856534006 https://www.redalyc.org/journal/5538/553856534006/ https://www.redalyc.org/journal/5538/553856534006/html/ https://www.redalyc.org/journal/5538/553856534006/553856534006.epub https://www.redalyc.org/journal/5538/553856534006/movil |
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