Private firms' incentives and opportunities to manage earnings : evidence from the use of inflation adjustments
Felipe Restrepo, Jérôme P. Taillard
| Year of publication: |
2022
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|---|---|
| Authors: | Buitrago Restrepo, Felipe ; Taillard, Jérôme P. |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 1/2, p. 69-110
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| Subject: | accounting discretion | bank monitoring | earnings management | inflation adjustments | private firms | Bilanzpolitik | Accounting policy | Inflation | Privatwirtschaft | Private sector |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12564 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166716