Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Year of publication: |
2022
|
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Authors: | Christensen, Theodore E. ; Huffman, Adrienna ; Lewis-Western, Melissa F. ; Scott, Rachel |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 3/4, p. 536-587
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Subject: | accruals management | earnings management | earnings manipulation | future performance | real earnings management | Bilanzpolitik | Accounting policy | Gewinn | Profit | Manipulation | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Führungskräfte | Managers |
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