Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Dante Baiardo C. Viana, Jr., Isabel Lourenço, Ervin L. Black, Orleans Silva Martins
| Year of publication: |
2023
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|---|---|
| Authors: | Jr. Viana, Dante Baiardo Cavalcante ; Lourenço, Isabel ; Black, Ervin, L. ; Martins, Orleans Silva |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 51.2023, p. 1-23
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| Subject: | Macroeconomic instability | Accrual-based earnings management | Real earnings management | Countries' development | Country-level institutions | Bilanzpolitik | Accounting policy | Wirtschaftliche Instabilität | Schwellenländer | Emerging economies | Entwicklungsländer | Developing countries | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2023.100544 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014326404