Details
| Original language | English |
|---|---|
| Qualification | Doctor rerum politicarum |
| Awarding Institution | |
| Supervised by |
|
| Date of Award | 5 Mar 2019 |
| Place of Publication | Hannover |
| Publication status | Published - 2019 |
Abstract
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Hannover, 2019. 144 p.
Research output: Thesis › Doctoral thesis
}
TY - BOOK
T1 - Essays on earnings management incentives
AU - Hensel, Tim Dominik
PY - 2019
Y1 - 2019
N2 - Disclosed financial reports have an important influence on the behavior of the corporatemanagement. Managers have different motivations to generate a desired view on theircompanies and this can lead to undesirable side effects in the form of managerial manipulation. Selected issues of earnings management incentives arising from the managerialcompensation, career concerns and socioemotional intentions of family-members are investigated in this dissertation.
AB - Disclosed financial reports have an important influence on the behavior of the corporatemanagement. Managers have different motivations to generate a desired view on theircompanies and this can lead to undesirable side effects in the form of managerial manipulation. Selected issues of earnings management incentives arising from the managerialcompensation, career concerns and socioemotional intentions of family-members are investigated in this dissertation.
U2 - 10.15488/4700
DO - 10.15488/4700
M3 - Doctoral thesis
CY - Hannover
ER -