Argilés-Bosch, Josep M.; García-Blandón, Josep; … - In: Transparency and governance in a global world, (pp. 231-255). 2012
This study analyses the influence of the recent economic downturn on earnings management (EM), as well as the manipulation of real activities through cash flow from operations (CFO), with a sample of Spanish listed firms from 2004 to 2009. We find evidence that the recent economic downturn has...
