中南大学商学院经管学术论坛第75期——新加坡南洋理工大学张怀副教授
题目:Political Corruption and Accounting Choices报告人:新加坡南洋理工大学 张怀 副教授报告时间:2018年7月17日(周二) 上午9:30地点:管阶二报告摘要:We examine how political corruption affects firms’ accounting choices. We hypothesize and find that firms headquartered in corrupt states manipulate earnings downwards, relative to firms headquartered elsewhere. Our findings are robust to alternativ...