Firm life cycle and earnings management : the moderating role of state ownership
Year of publication: |
2022
|
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Authors: | Nguyen Vinh Khuong ; Le Huu Tuan Anh ; Nguyen Thi Hong Van |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 10.2022, 1, Art.-No. 2085260, p. 1-28
|
Subject: | Accrual earnings management | life cycle | moderation effect | eeal earnings management | state ownership | Bilanzpolitik | Accounting policy | Unternehmenserfolg | Firm performance | Öffentliches Unternehmen | Public enterprise | Lebenszyklus | Life cycle | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2022.2085260 [DOI] |
Classification: | G20 - Financial Institutions and Services. General ; G30 - Corporate Finance and Governance. General ; M40 - Accounting and Auditing. General ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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