Earnings management strategies for meeting or beating expectations
Hila Fogel-Yaari, Joshua Ronen
| Year of publication: |
2020
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|---|---|
| Authors: | Fogel-Yaari, Hila ; Ronen, Joshua |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 1, p. 1-20
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| Subject: | “Big bath” | “Cookie-jar reserve” | “Taking a bath” | Earnings management | Meeting or beating expectations | Repeated principal-agent contract | Smoothing | Prinzipal-Agent-Theorie | Agency theory | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Gewinn | Profit | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2019.106714 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012252977