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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| Autore principale: | |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Universitas Islam Indonesia
2021-05-01
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| Serie: | Jurnal Akuntansi dan Auditing Indonesia |
| Soggetti: | |
| Accesso online: | https://103.220.113.119/JAAI/article/view/18384 |
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