Firm- and country-level attributes as determinants of earnings management : an analysis for Latin American firms
Year of publication: |
2018
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Authors: | Saona, Paolo ; Muro, Laura |
Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 54.2018, 10/11/12, p. 2736-2764
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Subject: | corporate governance | discretionary accruals | earnings management | emerging markets | legal system | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Lateinamerika | Latin America | Schwellenländer | Emerging economies | Rückstellung | Accrual |
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