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Keywords: managerial agency conflicts
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Journal Articles
The Accounting Review (2021) 96 (4): 81–109.
Published: 01 July 2021
... managerial agency conflicts We analyze whether firm-specific stock price crash risk subsides when corporate tax enforcement is stricter, particularly when CEOs have wider scope and stronger incentives to suppress bad news. In their seminal theory, Jin and Myers (2006) hold that crash risk stems...