Olubunmi Florence
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Date
2020
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Departemen Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro, Indonesia
Abstract
Sometimes the rivalry between shareholders and management is an indication of the level of entrenchment within the corporate environment. Managers are believed to routinely manipulate earnings to mislead shareholders about their company's actual economic outlook or performance. As a result, the study investigated the impact of managerial entrenchment, firm characteristics and earnings management of conglomerate companies in Nigeria...
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Keywords
Entrenchment, managerial behaviour, earnings management, discretionary accruals