Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms
Vania Elvina, Felizia Arni Rudiawarni, Dedhy Sulistiawan and Güneş Topçu
| Year of publication: |
2024
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|---|---|
| Authors: | Elvina, Vania ; Rudiawarni, Felizia Arni ; Sulistiawan, Dedhy ; Topçu, Güneş |
| Published in: |
Montenegrin journal of economics. - Podgorica : Economic Laboratory for Transition Research, ISSN 1800-6698, ZDB-ID 2860930-X. - Vol. 20.2024, 2, p. 43-52
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| Subject: | Conditional conservatism | unconditional conservatism | accrual earnings management | real earnings management | Indonesia | Singapore | Bilanzpolitik | Accounting policy | Singapur | Indonesien | Konservatismus | Conservatism | Rückstellung | Accrual | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.14254/1800-5845/2024.20-2.4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014525782