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Why do corporate managers misstate financial statements? The role of option compensation and other factors

  • Published:2007-09 Issue:3 Volume:85 Page:667-708
  • ISSN:0304-405X
  • Container-title:Journal of Financial Economics
  • language:en
  • Short-container-title:Journal of Financial Economics

Author:

Efendi Jap,Srivastava Anup,Swanson Edward P.

Publisher

Elsevier BV

Subject

Strategy and Management,Economics and Econometrics,Finance,Accounting

Reference70 articles.

1. CEO stock option awards and the timing of corporate voluntary disclosures;Aboody;Journal of Accounting and Economics,2000

2. APB Opinion No. 20, Accounting Changes,1971

3. Corporate governance and accounting scandals;Agrawal;Journal of Law and Economics,2005

4. An Introduction to Categorical Data Analysis;Agresti,1996

5. Alsop. R., 2004. Corporate scandals hit home. The Wall Street Journal (February 19) B1–B2.

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