Creative Accounting

Editora:

KS OmniScriptum Publishing

Código:

491_9783659778803

Vendido e entregue por Um Livro

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Performance-based remuneration theoretically is an effective way of aligning the interests of company management with those of shareholders. However, earnings management is a phenomenon that has been well-documented by accounting researchers. Empirical studies suggest that corporate officers who are subject to performance-based remuneration may manage company accounting figures to improve their remuneration. In a pre-International Financial Reporting Standards context, this work contends that such practices are inconsistent with the duties of loyalty to which these officers are subject, and concludes by identifying a corporate governance role for legal advisers in light of such conduct.

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