Stakeholder influence on earnings management: Ethical considerations and potential avenues

N/ACitations
Citations of this article
51Readers
Mendeley users who have this article in their library.

Abstract

Financial reports are a major bonding agent in (prospective) firm-stakeholder relationships. Therefore, earnings management might induce stakeholders to accept terms of trade which they would have not, knowing the true situation. The issue becomes even more complicated and potentially conflict-laden if some stakeholders would possess the ability to influence firms’ earnings management behavior and exploit this at the expense of others. Four generalizable avenues of potential stakeholder influence are presented.

Cite

CITATION STYLE

APA

Loy, T. (2016). Stakeholder influence on earnings management: Ethical considerations and potential avenues. Corporate Ownership and Control, 13(3), 89–99. https://doi.org/10.22495/cocv13i3p8

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free