Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks
Kristina Rennekamp, Kathy Rupar, and Nicholas Seybert
| Year of publication: |
2020
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| Authors: | Rennekamp, Kristina ; Rupar, Kathy ; Seybert, Nicholas |
| Published in: |
The journal of behavioral finance : a publication of the Institute of Psychology and Markets and LEA. - New York, NY [u.a.] : Routledge, Taylor & Francis Group, ISSN 1542-7579, ZDB-ID 2111535-7. - Vol. 21.2020, 2, p. 186-204
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| Subject: | Accruals | Earnings benchmarks | Managerial incentives | Real earnings management | Short selling | Transparency | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Leerverkauf | Benchmarking | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Gewinn | Profit | Transparenz |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/15427560.2019.1663853 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012287189