Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Administrative Sciences : open access journal 9 (2019) 1/20, pp. 1-14
visibility, on earnings management practices. This study focuses on the analysis of the relationship between different forms of … visibility-exposure to financial press, proximity to the consumer, size of assets, sales and firm age-and earnings quality. The … results show that the forms of visibility taken into consideration have a different effect on earnings management practices …
