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Stakeholder influence on earnings management : ethical considerations and potential avenues

Title data

Loy, Thomas:
Stakeholder influence on earnings management : ethical considerations and potential avenues.
In: Corporate Ownership and Control. Vol. 13 (2016) Issue 3 . - pp. 89-99.
ISSN 1727-9232

Abstract in another language

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.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Stakeholder Theory; Earnings Management; Ethical Implications
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors > Junior Professor Auditing and Financial Reporting - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Research Institutions > Research Units > Forschungsstelle für Unternehmens- und Kapitalmarktrecht sowie Unternehmenssteuerrecht - Companies, Capital Markets and Taxes - CoCapT
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professor Auditing and Financial Reporting
Profile Fields
Profile Fields > Emerging Fields
Research Institutions
Research Institutions > Research Units
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 18 Mar 2016 08:30
Last Modified: 26 Jan 2022 13:08
URI: https://eref.uni-bayreuth.de/id/eprint/31899