评CEO社会资本的黑暗面:来自真实盈余管理和未来经营绩效的证据

Business and economics journal Pub Date : 2021-01-01 DOI:10.37421/2151-6219.2021.S3.002

P. Griffin

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引用次数: 0

摘要

我们从财务报告的角度提供了CEO社会资本黑暗面的证据，通过展示权力和影响力以及赋予人脉广泛的管理者的劳动力市场保险，使他们更有可能诉诸于改变运营并最终降低公司长期运营绩效的盈余管理实践

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Commentary on the Dark Side of CEO Social Capital: Evidence from Real Earnings Management and Future Operating Performance

We provide evidence of the dark side of CEO social capital from a financial reporting perspective by showing that the power and influence and labor market insurance conferred on well-connected managers make them more likely to resort to earnings management practices that alter operations and that ultimately degrade firm operating performance in the long-run

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Business and economics journal

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