Al-Amri, Khalid; Al Shidi, Saif; Al Busaidi, Munther; … - In: Journal of Applied Accounting Research 18 (2017) 2, pp. 242-260
Purpose The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council (GCC) countries. The paper also compares the level of real earnings management between public and private firms...