Earnings management and managerial ownership in private firms

Purpose: The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form does the relationship take. Second, is there evidence of opportunistic earnings management behaviour in private fi...

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Bibliographic Details
Main Authors: Ashton, J. (Author), Hodgkinson, L. (Author), O’Callaghan, S. (Author)
Format: Article
Language:English
Published: Emerald Group Publishing Ltd. 2018
Subjects:
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