Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value … and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms … whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance …