Showing 1 - 3 of 3
Persistent link: https://www.econbiz.de/10003715639
Persistent link: https://www.econbiz.de/10002851978
Earnings management is a key issue for financial reporting. The purpose of this paper is to derive a set of indices to measure the pervasiveness of earnings management (PEM) using the properties of quarterly accrual volatility. The PEM index can be viewed as a quality measure of financial...
Persistent link: https://www.econbiz.de/10014118787