Management control systems and real earnings management : effects on firm performance
Beatriz García Osma, Jacobo Gomez-Conde, Ernesto Lopez-Valeiras
| Year of publication: |
2022
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|---|---|
| Authors: | García Osma, Beatriz ; Gomez-Conde, Jacobo ; Lopez-Valeiras, Ernesto |
| Published in: |
Management accounting research. - Amsterdam [u.a.] : Elsevier, ISSN 1044-5005, ZDB-ID 1040541-0. - Vol. 55.2022, p. 1-22
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| Subject: | Accruals earnings management | Interactive use | Levers of control | Management control systems | Performance | Real earnings management | Bilanzpolitik | Accounting policy | Controlling-Informationssystem | Management control system | Unternehmenserfolg | Firm performance | Controlling | Management control | Rückstellung | Accrual | Corporate Governance | Corporate governance | Performance-Messung | Performance measurement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.mar.2021.100781 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013256013