Industry competition, earnings management and leader-follower effects
Year of publication: |
2020
|
---|---|
Authors: | Lee, Chia-Hao ; Chou, Pei-I. |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 52.2020, 4, p. 388-399
|
Subject: | accruals-based earnings management | Discretionary accruals | industry competition | leader-follower effect | real earnings management | threshold model | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Internationaler Wettbewerb | International competition | Wettbewerb | Competition | Gewinn | Profit |
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