Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004
earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality … measures that have several advantages for investigating agency-related earnings management behavior compared to market …, circumstances, or items in our sample. Based on the applied earnings quality measure, the reviewed articles are structured into five …