Detecting earnings management : a comparison of accrual and real earnings manipulation models

Thi Thu Ha Nguyen and Salma Ibrahim and George Giannopoulos

Year of publication:	2023
Authors:	Nguyen, Thi Thu Ha ; Ibrahim, Salma ; Giannopulos, Geōrgios A.
Subject:	Accrual manipulation \| Earnings management detection \| Real accounts manipulation \| Bilanzpolitik \| Accounting policy \| Rückstellung \| Accrual \| Manipulation \| Rechnungsabgrenzung \| Accruals and deferrals \| Gewinnermittlung \| Profit determination

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