The impact of equity-based compensation on a relationship between earnings management and research and development expenditure
This study examines the influence of equity-based remuneration on an association between earnings management and research and development (R&D) expenditures. Prior academic researchers argue that earnings manipulation is significant positive correlated with managers’ decisions related to R&D...
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| Format: | Dissertation |
| Language: | English |
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University of Oulu
2015
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| Online Access: | http://urn.fi/URN:NBN:fi:oulu-201505211550 http://nbn-resolving.de/urn:nbn:fi:oulu-201505211550 |