Evolution of earnings management practice: A new threat to the quality of financial reports
Profit management mechanisms can be realized by applying accounting techniques or by undertaking real transactions. In the first case, opportunistic behavior is directed towards the calculation components of accounting results, while manipulations of real transactions have repercussions on cash flow...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Center for Economic and Financial Research, Belgrade
2022-01-01
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| Series: | Oditor |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2022/2217-401X2203117M.pdf |