New evidence on the substitution between accrual earnings management and real earnings management in United States firms
Year of publication: |
2023
|
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Authors: | Miller, Stephanie Monteiro ; Sheikh, Aamer |
Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 15.2023, 2, p. 1-14
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Subject: | Earnings Management | Discretionary Accruals | Real Earnings Management | USA | United States | Bilanzpolitik | Accounting policy | Rückstellung | Accrual |
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