Lee, B. Brian; Shin, Haeyoung; Vetter, William; Kim, … - In: Asian Review of Accounting 25 (2017) 1, pp. 58-84
method using Korean listed firms as a sample. The primary focus of investigation is on major income statement variables that … opportunistically use almost all income statement variables to influence earnings numbers. They manage revenues and selling, general … reporting how managers of Korean firms artificially coordinate major income statement variables and report small positive …