The effect of internal control quality on real and accrual-based earnings management : evidence from France
Mounia Boulhaga, Abdelfettah Bouri, Hany Elbardan
| Year of publication: |
2022
|
|---|---|
| Authors: | Boulhaga, Mounia ; Bouri, Abdelfettah ; Elbardan, Hany |
| Published in: |
Journal of management control. - Heidelberg : Springer, ISSN 2191-477X, ZDB-ID 2617925-8. - Vol. 33.2022, 4, p. 545-567
|
| Subject: | Discretionary accruals | Generalized method of moments (GMM) | Internal control weaknesses | Real earnings management | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control | Frankreich | France | Rückstellung | Accrual | Momentenmethode | Method of moments | Rechnungsabgrenzung | Accruals and deferrals | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s00187-022-00348-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013453666