The impact of earnings management on the value relevance of earnings : empirical evidence from Egypt
Year of publication: |
2017
|
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Authors: | Mostafa, Wael |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 32.2017, 1, p. 50-74
|
Subject: | Earnings | Discretionary accruals | Earnings management | Operating performance | Value relevance | Cash flows from operations | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Gewinn | Profit | Ägypten | Egypt | Unternehmenswert | Firm value | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination |
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