Associations between Earnings Management Manipulation Types and Debt Contracts, Political Costs and Characteristics of Board of Directors
Can Tansel Kaya () and
Nida Turegun ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 2, 208-214
Rapid growth in global economic environment has significantly elevated the importance of the study of earnings management (EM) due to increased need for reliable and transparent financial information. EM is efficient if managers signal financial information to external users to assist them to improve their understanding of company’s upcoming performance. However, EM is opportunistic, if managers act creative with accounting numbers for purposes other than that of enhancing truthful reporting. In order to reduce the effects of opportunistic behavior on investors, it should be clear under which conditions managers are likely to behave opportunistically. The aim of this study is to investigate the practice of EM and its manipulation types, revealing the connection of debt contracts, political costs, and characteristics of board of directors by exhibiting conflicts of interests.
Keywords: Earnings management; opportunistic behavior; efficient behavior; debt contracts; political costs (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:2:p:208-214
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