Differential impact of earnings management on the accrual anomaly
Year of publication: |
2021
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Authors: | Bansal, Manish ; Ali, Asgar |
Published in: |
The journal of asset management : a major new, international quarterly journal for the financial community. - London [u.a.] : Henry Stewart Publ., ISSN 1479-179X, ZDB-ID 2039445-7. - Vol. 22.2021, 7, p. 559-572
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Subject: | Earnings management | Stock returns | Accrual anomaly | India | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Indien | Rechnungsabgrenzung | Accruals and deferrals | Corporate Governance | Corporate governance | Gewinn | Profit |
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