The effect of eXtensible business reporting language (XBRL) adoption on earnings management : empirical evidence from an emerging country
Frista, Sidharta Utama and Sylvia Veronica Siregar
| Year of publication: |
2023
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|---|---|
| Authors: | Frista ; Utama, Sidharta ; Siregar, Sylvia Veronica |
| Published in: |
Contemporary issues in financial economics : evidence from emerging economies. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-840-2. - 2023, p. 97-115
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| Subject: | eXtensible Business Reporting Language | accrual earningmanagement | real earnings management | Big 4 auditors | emergingcountry | agency theory | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.1108/S0196-382120230000037006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014391884