Information Acquisition and Opportunistic Behavior in Managerial Reporting

• 成果类型: Article
• 署名作者: Church, Bryan K.; Hannan, R. Lynn; Kuang, Xi (Jason)
• 署名单位: University System of Georgia; Georgia Institute of Technology; Tulane University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12036
• 发表日期: 2014
• 页码: 398-419
• 关键词: ETHICAL DECISION-MAKING; MORAL DISENGAGEMENT; budgetary slack; PAY SCHEME; honesty; self; selection; systems; determinants; performance