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회계담당직원의 경력과 재량적발생액
Author
정남철
Journal Title
경영학연구
Publication Year
2022
Topics
Summary
This study empirically investigates the relationship between the career of accounting managers and discretionary accruals. The results show a positive association between the career of accounting managers and discretionary accruals, suggesting that more experienced managers are more proficient in earnings management and have closer ties with executives. However, this positive association weakens when a CPA is present in the accounting department or the accounting manager is registered with a related organization, indicating that expertise and accountability enhance accounting quality.
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