Behaviour and Rationality in Corporate GovernanceCorporate scandals due to bad accounting happen far too frequently for a system of corporate governance to be deemed effective. This book tells why the safeguards designed to prevent bad accounting so often fail. By studying why the auditors and members of a board of directors regularly fail to deliver the truth about a company‘s financ |
Contents
Behaviour and rationality in corporate governance 96 | |
External auditors29 Summary 33 3 Earnings management35 Definitions ofearnings management 36 | |
Other reasonsfor divergences from truthful reporting | |
4 Rationality orrational behaviour? 60 | |
Notes 215 | |
Bibliography | |
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