The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market
Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.
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| Natura: | Artigo |
| Lingua: | Inglês |
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Sciendo
2020-12-01
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| Serie: | Folia Oeconomica Stetinensia |
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| Accesso online: | https://doi.org/10.2478/foli-2020-0036 |
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