Multilevel optimal managerial incentives and audit fees to limit earnings management practices
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DOI: 10.1007/s10479-020-03748-9
Abstract: The main objective of this study is to design an optimal managerial compensation scheme and optimal auditor fees to counter income-increasing earnings management behavior. This study draws on game theory with three players: the shareholders,… read more here.
Keywords: fees limit; optimal managerial; auditor; limit earnings ... See more keywords