We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
Discussion--Organizational Structure and Earnings Management.
- Authors
Kim, Irene
- Abstract
The author examines a study conducted by Kin Wai Lee, Baruch Lev, and Gillian Yeo, which asserted that organizational relatedness is a predictor of earnings management and is negatively correlated with earnings quality. The article serves to question the theories presented by Lee, Lev, and Yeo, and build upon the data that was collected. It is the author's belief that the study conducted by Lee, Lev, and Yeo is an important one to economic literature, and presents an interesting application of the theory of organizational design and collusion to the financial reporting setting.
- Subjects
CORPORATE finance management; ORGANIZATIONAL structure; COLLUSION; ECONOMICS literature; LEV, Baruch; KIN Wai Lee; YEO, Gillian
- Publication
Journal of Accounting, Auditing & Finance, 2007, Vol 22, Issue 2, p333
- ISSN
0148-558X
- Publication type
Article
- DOI
10.1177/0148558X0702200214