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Original version
Hensel, Tim Dominik: Essays on earnings management incentives. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2019, ca. 144 S. DOI: https://doi.org/10.15488/4700
Disclosed financial reports have an important influence on the behavior of the corporatemanagement. Managers have different motivations to generate a desired view on theircompanies and this can lead to undesirable side effects in the form of managerial manipulation. Selected issues of earnings management incentives arising from the managerialcompensation, career concerns and socioemotional intentions of family-members are investigated in this dissertation.
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