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Is there any interaction between real earnings management and accrual-based earnings management?

This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks. It specifically looks at the sequential nature of both forms of earnings management. RE...

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書目詳細資料
主要作者: Vogy Gautama Buanaputra
格式: Artigo
語言:Inglês
出版: Universitas Islam Indonesia 2021-05-01
叢編:Jurnal Akuntansi dan Auditing Indonesia
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在線閱讀:https://103.220.113.119/JAAI/article/view/18384
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