Conditional conservatism and the limits to earnings management
Year of publication: |
2020
|
---|---|
Authors: | García Lara, Juan Manuel ; García Osma, Beatriz ; Penalva, Fernando |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 4, p. 1-26
|
Subject: | Conditional conservatism | Earnings asymmetric timeliness | Earnings management | Manipulation of real operating activities | Bilanzpolitik | Accounting policy | Gewinn | Profit | Konservatismus | Conservatism | Asymmetrische Information | Asymmetric information |
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