A study on the effect of leverage on firms’ management opportunism behavior
This paper presents an empirical investigation to study the relationship between the opportunism behavior and leverage. In this study, opportunism behavior is calculated based on discretionary accruals using the method proposed by Jones [Jones, J. J. (1991). Earnings management during import relief...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2013-10-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol3/msl_2013_278.pdf |