Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models : the British and French cases
Sameh Halaoua, Badreddine Hamdi, Tarek Mejri
| Year of publication: |
January 2017
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|---|---|
| Authors: | Halaoua, Sameh ; Hamdi, Badreddine ; Mejri, Tarek |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 39.2017, part A, p. 513-529
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| Subject: | Earnings management | Thresholds | Analysts' earnings forecasts | Corporate governance | IFRS | Bilanzpolitik | Accounting policy | Großbritannien | United Kingdom | Frankreich | France | Corporate Governance | Gewinn | Profit | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2016.09.019 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011876635