摘要 : We study the effect of executives' pledges of integrity on firms' financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify... 展开
作者 | Jonas Heese Gerardo Perez-Cavazos Caspar David Peter |
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作者单位 | |
期刊名称 | 《The accounting review》 |
页码/总页数 | 261-288 / 28 |
语种/中图分类号 | 英语 / f |
关键词 | professional oath financial reporting accounting quality accruals-based earnings management rationalization of fraud real-activities earnings management |
DOI | 10.2308/TAR-2021-0600 |
馆藏号 | F-161 |