Rahman, Aulia Fuad; Hassan, Mohamat Sabri; Saleh, … - In: Asian Academy of Management Journal of Accounting and … 9 (2013) 2, pp. 1-28
Earnings management is often investigated from the opportunistic perspective and rarely from the informational perspective. This study investigates earnings management from the informational perspective by incorporating underinvestment as a moderating variable in the relationship between...