Earnings management and institutional investors: behavioral insights into stress-driven decision-making

The development of capital markets is influenced by the quality of accounting information, and the separation of ownership and control leads to a misalignment of interests between management and shareholders. Considering self-serving motives, management often has a need for earnings management. This...

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Bibliographic Details
Main Authors: Chunjuan Deng, Junainah Jaidi, Debbra Toria Anak Nipo
Format: Proceedings
Language:en
Published: Faculty of Business, Economics and Accountancy Universiti Malaysia Sabah 2024
Subjects:
Online Access:https://eprints.ums.edu.my/id/eprint/43286/1/FULL%20TEXT.pdf
https://eprints.ums.edu.my/id/eprint/43286/
https://drive.google.com/file/d/1YjA3xKgUKe1Wnfjs03wAztMlrQF0nzKR/view
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