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Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice *

Robert Libby and Nicholas Seybert

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0013
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate ... More


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