Real earnings management during economic downturns
Hong Kim Duong
| Year of publication: |
2023
|
|---|---|
| Authors: | Duong, Hong Kim |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 22.2023, 3, p. 97-128
|
| Subject: | economic downturn | real earnings management | future performance | loss avoidance | earnings decreases | analyst earnings forecast | SEO | Bilanzpolitik | Accounting policy | Konjunktur | Business cycle | Gewinn | Profit | Finanzanalyse | Financial analysis | Gewinnprognose | Earnings announcement | Prognose | Forecast |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2021-093 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014431290