Showing 1 - 10 of 10
Persistent link: https://www.econbiz.de/10009717741
Persistent link: https://www.econbiz.de/10010410169
Persistent link: https://www.econbiz.de/10011350521
Persistent link: https://www.econbiz.de/10012317882
Persistent link: https://www.econbiz.de/10012403848
Persistent link: https://www.econbiz.de/10013461815
Persistent link: https://www.econbiz.de/10011982937
Persistent link: https://www.econbiz.de/10011884060
Persistent link: https://www.econbiz.de/10014301927
We study the impact of short sales on accrual-based and real earnings management (EM). Based on the costs and benefits of using EM to hide negative information, we derive an analytical model showing that there are two possibilities: 1) a firm engages in less accrual-based and real EM when facing...
Persistent link: https://www.econbiz.de/10012854137