Potential substitution between accrual earnings management and real earnings management among Pakistani listed firms
Year of publication: |
2024
|
---|---|
Authors: | Shah, Syed Farhan ; Rashid, Abdul ; Malik, Wasim Shahid |
Published in: |
Global business review. - New Delhi [u.a.] : SAGE Publ., ISSN 0973-0664, ZDB-ID 2211884-6. - Vol. 25.2024, 1, p. 180-197
|
Subject: | Real earnings management (REM) | accrual earnings management (AEM) | substitution relationship | simultaneous equations | Pakistan | Bilanzpolitik | Accounting policy | Rückstellung | Accrual |
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