Meeting earnings benchmarks via real activities manipulation : debt market effects
Year of publication: |
2020
|
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Authors: | Hinkel, Timothy P. ; Hoffman, Benjamin W. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 2, p. 349-378
|
Subject: | cost of debt | real activities manipulations | earnings management | earnings benchmark | cash flow | Bilanzpolitik | Accounting policy | Benchmarking | Gewinnermittlung | Profit determination | Cash Flow | Cash flow | Manipulation | Gewinn | Profit |
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