The effect of eXtensible business reporting language (XBRL) adoption on earnings management : empirical evidence from an emerging country
Year of publication: |
2023
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Authors: | Frista ; Utama, Sidharta ; Siregar, Sylvia Veronica |
Published in: |
Contemporary issues in financial economics : evidence from emerging economies. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-840-2. - 2023, p. 97-115
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Subject: | eXtensible Business Reporting Language | accrual earningmanagement | real earnings management | Big 4 auditors | emergingcountry | agency theory | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement |
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