Cornejo Saavedra, Edinson Edgardo - In: Journal of economics, finance & administrative science 23 (2018) 45, pp. 167-181
Purpose This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is undertaken using the distributions of earnings changes and...