The impact of audit quality on real and accrual earnings management around IPOs
Year of publication: |
June 2018
|
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Authors: | Alhadab, Mohammad ; Clacher, Iain |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 50.2018, 4, p. 442-461
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Subject: | Earnings management | Discretionary accruals | Real activities manipulation | Audit quality | Initial public offering | Börsengang | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality | Gewinnermittlung | Profit determination |
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