The influence of foreign currency earnings and foreign capital on earnings management

Kameshwar Rao V.S. Modekurti, K. Lubza Nihar

Year of publication:	2021
Authors:	Modekurti, Kameshwar Rao ; Nihar, K. Lubza
Published in:	Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6455, ZDB-ID 2408741-5. - Vol. 11.2021, 3, p. 353-375
Subject:	earnings management \| foreign capital \| foreign earnings \| earnings volatility \| American depository receipts \| ADR \| FDI \| foreign institutional investors \| FIIs \| foreign debt \| discretionary accruals \| international finance \| information asymmetry \| Auslandsinvestition \| Foreign investment \| Bilanzpolitik \| Accounting policy \| Portfolio-Investition \| Foreign portfolio investment \| Kapitalimport \| Capital imports \| Gewinn \| Profit \| Internationaler Finanzmarkt \| International financial market \| Kapitalmobilität \| Capital mobility \| Rückstellung \| Accrual \| Gewinnermittlung \| Profit determination \| Asymmetrische Information \| Asymmetric information \| Geldmarktpapier \| Money market instruments \| Internationale Staatsschulden \| International sovereign debt

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Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1504/AAJFA.2021.115666 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012594357

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