Detecting earnings management : a comparison of accrual and real earnings manipulation models
Year of publication: |
2023
|
---|---|
Authors: | Nguyen, Thi Thu Ha ; Ibrahim, Salma ; Giannopulos, Geōrgios A. |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 24.2023, 2, p. 344-379
|
Subject: | Accrual manipulation | Earnings management detection | Real accounts manipulation | Bilanzpolitik | Accounting policy | Manipulation | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinn | Profit |
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