Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows

Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows

This paper analyses the association between earnings management and value relevance of accounting information, for a number of 556 observations from a sample of 65 companies listed on the Bucharest Stock Exchange during a 10 year period: 2006-2015. Sampled companies are classified according to the m...

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Bibliographic Details
Main Authors: Marilena Mironiuc, Mihaela Chiriac, Maria Carmen Huian
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2018-02-01
Series:Audit Financiar
Subjects:
accounting quality
earnings management
value relevance
cash flows
Online Access: http://revista.cafr.ro/temp/Article_9563.pdf

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