Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Ratna Candra Sari, Mahfud Sholihin, Zuhrohtun Zuhrohtun and Ida Ayu Purnama, Patriani Wahyu Dewanti and Umi Syafaatul Udhma
| Year of publication: |
2023
|
|---|---|
| Authors: | Sari, Ratna Candra ; Sholihin, Mahfud ; Zuhrohtun, Zuhrohtun ; Purnama, Ida Ayu ; Dewanti, Patriani Wahyu ; Udhma, Umi Syafaatul |
| Published in: |
Gender in management : an international journal. - Bingley : Emerald, ISSN 1754-2421, ZDB-ID 2425114-8. - Vol. 38.2023, 8, p. 1117-1134
|
| Subject: | Accruals manipulation | Clawback | Earnings management | Gender | Real activity manipulation | Bilanzpolitik | Accounting policy | Geschlecht | Manipulation | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/GM-06-2022-0203 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014432993