The relationship between external financing activities and earnings management : evidence from enterprise risk management
Year of publication: |
2018
|
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Authors: | Wang, Teng-Shih ; Lin, Yi-Mien ; Werner, Edward M. ; Chang, Hsihui |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 58.2018, p. 312-329
|
Subject: | Accrual-based earnings management | Corporate governance | Enterprise risk management | External financing activities | Real activities earnings management | Finanzdienstleistung | Financial services | Bilanzpolitik | Accounting policy | Risikomanagement | Risk management | Corporate Governance | Betriebliche Finanzwirtschaft | Managerial finance |
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