Capalbo, Francesco; Frino, Alex; Mollica, Vito; … - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 1026-1040
owned enterprises (SOEs) operating under accrual-based accounting manage their earnings, whether it is more prevalent vis … from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state …