Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
Year of publication: |
2021
|
---|---|
Authors: | Lebert, Sebastian ; Mohrmann, Ulf ; Stefani, Ulrike |
Published in: |
Journal of Business Finance & Accounting. - Hoboken, NJ : Wiley, ISSN 1468-5957. - Vol. 48.2021, 3-4, p. 564-586
|
Publisher: |
Hoboken, NJ : Wiley |
Subject: | audit quality | Benford's Law | cognitive thresholds | earnings characteristics | earnings management | left‐digit bias | rounding up |
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