Martens, Wil; Yapa, Prem; Safari, Maryam - In: Economies 9 (2021) 1, pp. 1-19
We analyse whether differences in earnings management practices in frontier countries can be explained by institutional … following to be correlated with reduced levels of earnings management (EM). The impact of wealth, GDP growth, firm size, and the … applicable, and help highlight international differences in the management of earnings. …