Wang, Ya-Fang; Kuo, Yen-Fang - In: International journal of business and economic sciences … 13 (2020) 2, pp. 39-61
innovation outcomes. Third, we used discretionary accruals as a proxy for earnings management; however, this does not necessarily …, and whether their innovation is a reflection of earnings management behavior. Design/methodology/approach: This study … extended research into the issue of FBs by investigating innovation capacity and earnings management. We adopted the …
