IS MANAGERIAL DISCRETION HIGHER IN MULTINATIONAL FIRMS?
The objective of this study is to investigate whether a firm’s multi nationality is associated with managerial discretion by examining accounting choices of multinational firms, surrounding Sarbanes-Oxley Act(SOX). By employing a firm-specific abnormal accrual estimation design to measure accounting...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
2007-09-01
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| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20150624095944-0IXPO.pdf |