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Earnings Rounding-up Behavior and Earnings Management
Chen, Kuang-Ku
;
Cheng, Kuo-Chih
;
Yang, Mei-Ling
;
Chung, …
- In:
Journal of Economics and Management
5
(
2009
)
1
,
pp. 135-157
extend Carslaw's (1988) and Thomas's (1989) research by examining whether managers manipulate discretionary
accruals
(DAs …
Persistent link: https://www.econbiz.de/10008555937
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