Are incentives for earnings management reflected in the ERC : large sample evidence
Year of publication: |
2011
|
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Authors: | Nwaeze, Emeka T. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 27.2011, 1, p. 26-38
|
Subject: | ERC = earnings response coefficient | Bilanzpolitik | Accounting policy | Anreiz | Incentives | Unternehmenserfolg | Firm performance | Betriebliche Kennzahl | Financial ratio | Modellierung | Scientific modelling |
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