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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| 1. autor: | |
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| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universitas Islam Indonesia
2021-05-01
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| Seria: | Jurnal Akuntansi dan Auditing Indonesia |
| Hasła przedmiotowe: | |
| Dostęp online: | https://103.220.113.119/JAAI/article/view/18384 |
| Etykiety: |
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