Earnings management by family firms to meet the debt covenants : evidence from India
Year of publication: |
2023
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Authors: | Avabruth, Suhas M. ; Padhi, Subha Kant |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 13.2023, 1, p. 93-117
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Subject: | Accrual-based earnings management | Debt covenants | Earnings management | Family firms | India | Real activity earnings management | Familienunternehmen | Family business | Indien | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Corporate Governance | Corporate governance |
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