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The Effect of Horizontal Inequity, Capacity for Budget Slack, and Severity of Peer Overstatement on Managerial Reporting Behavior

Li, Yiwen
Louisiana Tech Digital Commons · Papers
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accountinghonesty
An ongoing stream of accounting research indicates that non-pecuniary factors significantly affect employees’ reporting behavior. This study investigates the behavioral effects of three non-pecuniary factors - horizontal pay inequity, capacity for budget slack, and severity of peer overstatement. Th
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