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Updated: Jun 10, 2025

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在实际收益管理之后,管理层的道德掩饰行为:对管理层诚信承诺的分析

Fang Liu1, Chen Liang2

  • 1Economic School of Changzhou University, China.

Heliyon
|October 21, 2024
PubMed
概括

在收入管理之后,高管们使用道德伪装,强调诚信来掩盖行动. 这种行为加剧了信息不对称和道德压力,显示出对外观的偏好,而不是真正的道德改进.

关键词:
真正的收益管理.信息不对称性是一种信息不对称性.管理层的诚信承诺 管理层的诚信承诺道德伪装行为是道德伪装行为.

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