Evidence for the existence of downward real-activity earnings management
Year of publication: |
April 2016
|
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Authors: | Francis, Bill B. ; Hasan, Iftekhar ; Li, Lingxiang |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 31.2016, 2, p. 212-248
|
Subject: | downward earnings management | real-activity earnings management | share repurchase | management | buyout | CEO option grant | earnings smoothing | Bilanzpolitik | Accounting policy | Gewinn | Profit | Führungskräfte | Managers | Aktienrückkauf | Share repurchase | Aktienoption | Stock option | Übernahme | Takeover |
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