Accrual-based earnings management and regulation : a literature review
Year of publication: |
2022
|
---|---|
Authors: | Greusard, Olivier |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 21.2022, 4, p. 539-580
|
Subject: | accruals | earnings management | regulation | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Regulierung | Regulation | Corporate Governance | Corporate governance | Rechnungsabgrenzung | Accruals and deferrals |
-
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A., (2019)
-
Impact of regulatory environment on accruals manipulation of bankrupt firms
Aldahray, Ayman, (2021)
-
The impact of corporate governance on earnings management in emerging economies : the Greek evidence
Smaraidos, Vassilis, (2018)
- More ...
-
Anti-corruption laws and firms behavior : lessons from the FCPA enforcement activity
Greusard, Olivier, (2019)
-
The Deterrent Effect of Anti-Bribery Law Enforcement on the Quality of Earnings
Bunkanwanicha, Pramuan, (2019)
-
Greusard, Olivier, (2022)
- More ...