Risk premium is a category that is commonly used in various models assisting decision making process, such as widely described in literature Capital Asset Pricing Model. Furthermore, as scientists describe, the risk premium is a factor that has a significant meaning for the whole economy, since...

This study examines whether recognition and reversal of provisions according to IAS 37 are motivated by earnings management incentives. We focus on three earnings management incentives detected in prior literature: income smoothing, loss avoidance, and big bath accounting. Using a sample of...