This paper has built a pay off matrix of earnings management game between shareholders and managers, in which we analyzed the factors, including managerial risk preferences that impact the game, by solving the Bayesian Nash equilibrium. With the analysis, we provide some suggestions for corporate governance about earnings management. © 2012 Springer-Verlag GmbH.
CITATION STYLE
Shuotong, X., & Yanxi, L. (2012). Game analysis of earnings management considered managerial risk preferences. In Lecture Notes in Electrical Engineering (Vol. 142 LNEE, pp. 163–170). https://doi.org/10.1007/978-3-642-27314-8_23
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