Accrual-based and real earnings management and political connections
Year of publication: |
2015
|
---|---|
Authors: | Braam, G. J. M. ; Nandy, Monomita ; Weitzel, Utz ; Lodh, Suman |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 50.2015, 2, p. 111-141
|
Subject: | Real earnings management | Accrual-based earnings management | Substitution of earnings management strategies | Political connection | Public monitoring | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Rückstellung | Accrual |
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