Impact of upward and downward earnings management on stock returns
Year of publication: |
2021
|
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Authors: | Ali, Asgar ; Bansal, Manish |
Published in: |
South Asian journal of business studies. - Bingley : Emerald Publishing Limited, ISSN 2398-6298, ZDB-ID 2887112-1. - Vol. 12.2023, 2, p. 202-219
|
Subject: | Stock returns | Accrual anomaly | Accrual earnings management | Fama–macbeth regression | Kapitaleinkommen | Capital income | Bilanzpolitik | Accounting policy | Börsenkurs | Share price | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinn | Profit |
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