How pervasive is earnings management? : evidence from a structural model
Year of publication: |
2021
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Authors: | Bertomeu, Jeremy ; Cheynel, Edwige ; Li, Edward X. ; Liang, Ying |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 67.2021, 8, p. 5145-5162
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Subject: | earnings management | structural estimation | financial accounting | reporting | signaling | Bilanzpolitik | Accounting policy | Lohn | Wages |
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