The interaction between accounting and real earnings management using simultaneous equation model with panel data
Sarra Elleuch Hamza, Nassira Kortas
| Year of publication: |
2019
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|---|---|
| Authors: | Hamza, Sarra Elleuch ; Kortas, Nassira |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 53.2019, 4, p. 1195-1227
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| Subject: | Accruals-based earnings management | Real earnings management | Complementary relationship | Substitutive interaction | Simultaneous equations model | Bilanzpolitik | Accounting policy | Theorie | Theory | Mehrgleichungsmodell | Multiple equation model |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-018-0779-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012234506