The causes and consequences of accountin
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Mason Gerety; Kenneth Lehn
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Article
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1997
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John Wiley and Sons
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English
โ 103 KB
๐ 2 views
One of the fundamental purposes of corporate accounting is to facilitate the monitoring of managers. Since managers are instrumental in the production of accounting numbers, and since it is costly to monitor their behavior in this regard, firms sometimes report fraudulent accounting numbers. This pa