Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
Year of publication: |
2020
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Authors: | Liu, Min |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 54.2020, 3, p. 1133-1161
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Subject: | Real earnings management | Accrual-based earnings management | Engagement partner signature requirement | UK | PCAOB | Bilanzpolitik | Accounting policy | Großbritannien | United Kingdom | Corporate Governance | Corporate governance |
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