Country-Level Risk and the trade-off between real earnings management and accrual earnings management: evidence from pakistan

Abstract   The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. T...

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Detalhes bibliográficos

Principais autores:	Imran Said a Imran Said, Dr. Imran Riaz Malik b Imran Riaz Malik
Formato:	Artigo
Idioma:	Inglês
Publicado em:	National University of Sciences and Technology, Islamabad 2021-02-01
coleção:	NUST Business Review
Assuntos:	earnings management (em); real earnings management (rem); accrual management (am); country-level political risk ifrs;
Acesso em linha:	https://nbr.nust.edu.pk/index.php/nbr/article/view/14
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