Mora, Araceli; Gisbert, Ana; Osma, Beatriz García; … - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2004
management practices across three European countries (France, Germany and United Kingdom).These countries not only belong to … and sign of earnings management practices.Particularly, continental European countries included in our sample have … institutional features that enhancemanagers to engage in income decreasing earnings management practices, thus, affecting the …