Accounting Standards, Financial Reporting Outcomes, and Enforcement

• 成果类型: Article
• 署名作者: Holthausen, Robert W.
• 署名单位: University of Pennsylvania
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/j.1475-679X.2009.00330.x
• 发表日期: 2009
• 页码: 447-458
• 关键词: earnings management; incentives; FIRMS; PRIVATE