The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock Exchange

The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock Exchange

This research investigates the nexus between the corporate life cycle (CLC) and accrual-based earnings management (AEM) and real earnings management (REM) practices. Companies listed on the main segment of the Bucharest Stock Exchange between 2007 and 2021 are analyzed through fixed effects and rand...

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Bibliographic Details
Main Authors: Maria Carmen HUIAN, Marilena MIRONIUC, Mihaela CUREA
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2024-02-01
Series:Audit Financiar
Subjects:
real earnings management
life cycle
discretionary accruals
cash flows
Online Access:http://revista.cafr.ro/temp/Article_9747.pdf

Internet

http://revista.cafr.ro/temp/Article_9747.pdf

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