Burlacu, Georgiana; Robu, Ioan-Bogdan; Munteanu, Ionela - In: International Journal of Financial Studies : open … 12 (2024) 3, pp. 1-20
Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship...