Does benchmark-beating detect earnings management? : evidence from accounting irregularities
Year of publication: |
June 2018
|
---|---|
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
|
Subject: | Accounting irregularities | Accounting fraud | Earnings management | Earnings benchmarks | Benchmark-beating | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Benchmarking | Gewinn | Profit | Bilanzdelikt |
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