A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Dharmendra Naidu; Arvind Patel
| Year of publication: |
2013
|
|---|---|
| Authors: | Naidu, Dharmendra ; Patel, Arvind |
| Published in: |
Australasian accounting business and finance journal : AABF. - Wollongong, NSW : Univ., ISSN 1834-2019, ZDB-ID 2551029-0. - Vol. 7.2013, 1, p. 78-98
|
| Subject: | Quantitative measure | Qualitative measure | Discretionary accruals | Performance-matched discretionary accruals | Earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Öffentliches Unternehmen | Public enterprise |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Systemvoraussetzungen: Acrobat Reader |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010244759