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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

अस्वीकृति: इस सारांश का अनुवाद कृत्रिम बुद्धिमत्ता उपकरणों का उपयोग करके किया गया है और इसे अभी तक समीक्षा या सत्यापित नहीं किया गया है।

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