The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
Bubaker Khaled and Zakaria Ali Aribi
| Year of publication: |
2021
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|---|---|
| Authors: | Khaled, Bubaker ; Aribi, Zakaria Ali |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 17.2021, 1/2, p. 127-147
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| Subject: | accruals earnings management | accruals flexibility | AEM | audit committee effectiveness | board effectiveness | corporate governance mechanisms | India | real earnings management | REM | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Rückstellung | Accrual | Prüfungsausschuss des Aufsichtsrats | Audit committee | Rechnungsabgrenzung | Accruals and deferrals | Indien | Vorstand | Executive board |
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