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- Agency theory: How to Resolve the Conflict of Interest between Managers . . .
Agency theory suggests that managers, as agents of the shareholders, may act in their own self-interest rather than maximizing shareholder value This creates an agency problem, which can be reduced by various mechanisms, such as contracts, incentives, monitoring, and reputation
- Hidden in Plain Sight – Financial Statement Manipulation
Current Ratio: An abnormally high or low current ratio compared to industry norms may indicate issues with asset valuation or short-term debt management, potentially masking liquidity problems which could be a trigger for earnings manipulation
- Financial Statement Manipulation - Investopedia
There are three primary reasons why management manipulates financial statements First, in many cases, the compensation of corporate executives is directly tied to the financial performance of
- Earnings Management and Manipulation by Scott McGregor - Pace University
The management of earnings can then lead to manipulation and misstatement taking management down the path from questionable ethical practices to blatant fraud Some of the techniques used to manage and manipulate earnings are discussed below: a "Cookie-jar" Reserves
- 5 Common Self-Dealing Scenarios and Fiduciary Duty Violations
Common self-dealing scenarios and fiduciary duty violations include personal transactions with the company, where personal interests interfere with corporate responsibilities Competing business interests divert attention from organizational goals
- Manipulation of financial statements: The Dark Side of Income Smoothing . . .
By manipulating their financial statements, they may artificially inflate their reported earnings, which can lead to increased stock prices and positive market sentiment However, such manipulation is often unsustainable in the long term and can ultimately lead to severe consequences for the company and its stakeholders
- Income Statement Fraud and Balance Sheet Fraud: Different Manipulations . . .
Managers commit balance sheet fraud (fraud in which manipulations increase net assets but do not affect net income) when market-wide default risk is high and their firms have greater financial constraints
- CEOS ON THE EDGE: EARNINGS MANIPULATION AND STOCK-BASED INCENTIVE . . .
Firm performance and CEO tenure interacted with out-of-the-money options and ownership to influence CEO earnings manipulation behaviors Our findings inform agency-based views by providing evidence that, under certain conditions, stock-based managerial incentives lead to incentive misalignment
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