Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt the two strategies in different ways, suggest...

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Glavni avtor:	Bilal Kimouche
Format:	Artigo
Jezik:	Inglês
Izdano:	Croatian Statistical Association 2022-06-01
Serija:	Croatian Review of Economic, Business and Social Statistics
Teme:	algerian companies accounting accruals accrual-based earnings management cash flows from operations cash-based earnings management return on equity m40 m41
Online dostop:	https://doi.org/10.2478/crebss-2022-0001
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