Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?
Year of publication: |
November 2016
|
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Authors: | Lento, Camillo ; Cotter, Julie ; Tutticci, Irene |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 41.2016, 4, p. 633-655
|
Subject: | Earnings management | market pricing of discretionary accruals | meeting or beating expectations | Bilanzpolitik | Accounting policy | Gewinn | Profit | Börsenkurs | Share price | Benchmarking | Rückstellung | Accrual |
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