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

Abstract

Paul A. Griffin

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

Isenção de responsabilidade: Este resumo foi traduzido usando ferramentas de inteligência artificial e ainda não foi revisado ou verificado

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