Review, 2016

The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

JOURNAL OF ACCOUNTING LITERATURE, ISSN 0737-4607, 0737-4607, Volume 37, Pages 55-75, 10.1016/j.acclit.2016.09.002

Contributors

Plockinger, Martin [1] Aschauer, E. (Corresponding author) [1] [2] Hiebl, Martin RW 0000-0003-2386-0938 [3] Rohatschek, Roman [1]

Affiliations

  1. [1] Johannes Kepler Univ Linz, Inst Accounting & Auditing, Altenberger Str 69, A-4040 Linz, Austria
    2. [NORA names: Austria; Europe, EU; OECD];
  2. [2] Univ Southern Denmark, Univ Pk 1, DK-6000 Kolding, Denmark
    3. [NORA names: SDU University of Southern Denmark; University; Denmark; Europe, EU; Nordic; OECD];
  3. [3] Univ Siegen, Chair Management Accounting & Control, D-57072 Siegen, Germany
    4. [NORA names: Germany; Europe, EU; OECD]

Abstract

Abstract not displayed. As this article is not marked as Open Access, it is unclear if we are allowed to show the abstract. Please use the link in the sidebar to view the data provider version of the article including abstract.

Keywords

Accounting, Accounting conservatism, Chief executive officer, Chief financial officer, Earnings management, Financial reporting, Upper echelons theory, Voluntary disclosure

Data Provider: Clarivate

LINKS
-

Matching Records in NORA

SUBJECTS
+

METRICS
+