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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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universitas Islam Indonesia
2021-05-01
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| Col·lecció: | Jurnal Akuntansi dan Auditing Indonesia |
| Matèries: | |
| Accés en línia: | https://103.220.113.119/JAAI/article/view/18384 |
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