Earnings management for sustainability : the surplus income model of sustainable development
Year of publication: |
2023
|
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Authors: | Ozili, Peterson K. |
Published in: |
Smart analytics, artificial intelligence and sustainable performance management in a global digitalised economy : Part B. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-83753-418-0. - 2023, p. 145-158
|
Subject: | Earnings management | surplus income model | incomesmoothing | income targeting | tax rebate | environment | sustainability | sustainable development | accounting | managerial discretion | Nachhaltige Entwicklung | Sustainable development | Bilanzpolitik | Accounting policy | Einkommen | Income |
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