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Are Regulators Effective at Unraveling Accounting Manipulation? Evidence from Public Utility Commissions
Management Science ( IF 5.4 ) Pub Date : 2020-10-05 , DOI: 10.1287/mnsc.2020.3714
Jivas Chakravarthy 1 , Katie E. McDermott 2 , Roger M. White 3
Affiliation  

Prior research proposes that a monopolist with private information inflates its reported costs under rate regulation to extract an informational rent. Using a sample of U.S. electric utilities from...

中文翻译:

监管机构是否有效地解散了会计操纵?公用事业委员会的证据

先前的研究提出,拥有私人信息的垄断者会根据费率规定夸大其报告的成本,以获取信息租金。使用来自...的美国电力公司的样本
更新日期:2020-10-05
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