Habib, Ahsan; Biswas, Pallab Kumar; Ranasinghe, Dinithi - In: Journal of Accounting Literature 44 (2022) 2/3, pp. 109-132
Purpose Higher real earnings management (REM) reduces financial reporting quality and increases the uncertainty of future cash flows and profitability among investors. This study asserts that REM-induced noise increases idiosyncratic return volatility (IVOL), aims to examine the association...
