Hussain, Ammar; Akbar, Minhas; Khan, Muhammad Kaleem; … - In: Journal of risk and financial management : JRFM 13 (2020) 12/313, pp. 1-19
Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine whether CLC stages explain firm’s propensity to engage in both accrual base and real earning management practices...