Pajuste, Anete; Poriete, Elva; Novickis, Reinis - In: Baltic Journal of Management 16 (2020) 1, pp. 47-69
Purpose: This paper explores how the text complexity and content of management discussion and analysis (MD&A) relate to earnings management in Baltic listed companies. Design/methodology/approach: Using a panel data set of 250 firm-year observations from the Baltic markets in the period...