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

Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek

Journal of Accounting Literature, 2016, vol. 37, issue 1, 55-75

Abstract: Keywords: Upper echelons theory, Accounting, Financial reporting, Voluntary disclosur, e Earnings management, Accounting conservatism, Chief financial officer, Chief executive officer

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:j.acclit.2016.09.002

DOI: 10.1016/j.acclit.2016.09.002

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