Accruals and real earnings management : testing the debt covernant hypothesis
Umar Butt, Trevor Chamberlain and Sudipto Sarkar
| Year of publication: |
2016
|
|---|---|
| Authors: | Butt, Umar ; Chamberlain, Trevor W. ; Sarkar, Sudipto |
| Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 6.2016, 3, p. 167-196
|
| Subject: | debt covenant violation | accruals manipulation | real earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011722967