Zisis, Vasileios; Sorros, John - In: International Journal of Accounting, Auditing and … 11 (2015) 1, pp. 84-105
Using the level of discretionary accruals as a proxy of earnings management, we provide empirical results related to the extent of earnings management among a sample of audited and non-audited non-listed manufacturing Greek firms. In accordance with our expectations of the importance and the...