Does benchmark-beating detect earnings management? : evidence from accounting irregularities
David G. Harris, Linna Shi, Hong Xie
| Year of publication: |
June 2018
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|---|---|
| Authors: | Harris, David Garland ; Shi, Linna ; Xie, Hong |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 41.2018, p. 25-45
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| Subject: | Accounting irregularities | Accounting fraud | Earnings management | Earnings benchmarks | Benchmark-beating | Bilanzpolitik | Accounting policy | Bilanzdelikt | Betrug | Fraud | Gewinnermittlung | Profit determination | Rechnungswesen | Accounting | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2018.04.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011872617