A simple approach to better distinguish real earnings manipulation from strategy changes
Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Kristen Valentine
| Year of publication: |
2023
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|---|---|
| Authors: | Christensen, Theodore E. ; Huffman, Adrienna ; Lewis-Western, Melissa F. ; Valentine, Kristen |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 406-450
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| Subject: | financial reporting quality | earnings management | abnormal accruals | beneficial earnings management | real earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12830 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014289052