{"title":"会计操纵、同业压力与内部控制","authors":"Pingyang Gao, Gaoqing Zhang","doi":"10.2139/ssrn.2767829","DOIUrl":null,"url":null,"abstract":"ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulat...","PeriodicalId":270398,"journal":{"name":"Accounting: Financial Accounting","volume":"54 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"60","resultStr":"{\"title\":\"Accounting Manipulation, Peer Pressure, and Internal Control\",\"authors\":\"Pingyang Gao, Gaoqing Zhang\",\"doi\":\"10.2139/ssrn.2767829\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulat...\",\"PeriodicalId\":270398,\"journal\":{\"name\":\"Accounting: Financial Accounting\",\"volume\":\"54 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-04-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"60\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting: Financial Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2767829\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting: Financial Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2767829","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Accounting Manipulation, Peer Pressure, and Internal Control
ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulat...
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