The impact of leverage on accrual-based earnings management : the case of listed French firms
Safa Lazzem, Faouzi Jilani
| Year of publication: |
April 2018
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|---|---|
| Authors: | Lazzem, Safa ; Jilani, Faouzi |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 44.2018, p. 350-358
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| Subject: | Leverage | Earnings management | Discretionary accruals | Panel data | Opportunistic behavior | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Frankreich | France | Kapitalstruktur | Capital structure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2017.07.103 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011983059