Earnings management across publicly traded and privately held French SMEs
Year of publication: |
2016
|
---|---|
Authors: | Vigneron, Ludovic ; Mard, Yves |
Published in: |
International journal of entrepreneurship and small business. - Olney, Bucks : Inderscience, ISSN 1476-1297, ZDB-ID 2167952-6. - Vol. 29.2016, 3, p. 416-440
|
Subject: | earnings management | privately held firms | publicly traded firms | SMEs | earnings distribution | income smoothing | discretionary accruals | KMU | SME | Bilanzpolitik | Accounting policy | Gewinn | Profit | Frankreich | France | Aktiengesellschaft | Listed company | Rückstellung | Accrual |
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