The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market
Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.
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| Format: | Article |
| Language: | English |
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Sciendo
2020-12-01
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| Series: | Folia Oeconomica Stetinensia |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/foli-2020-0036 |
| _version_ | 1819128914015944704 |
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| author | Comporek Michał |
| author_facet | Comporek Michał |
| author_sort | Comporek Michał |
| collection | DOAJ |
| description | Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results. |
| first_indexed | 2024-12-22T08:35:23Z |
| format | Article |
| id | doaj.art-635fb76e286c4620b61bb784ebd46f52 |
| institution | Directory Open Access Journal |
| issn | 1898-0198 |
| language | English |
| last_indexed | 2024-12-22T08:35:23Z |
| publishDate | 2020-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Folia Oeconomica Stetinensia |
| spelling | doaj.art-635fb76e286c4620b61bb784ebd46f522022-12-21T18:32:22ZengSciendoFolia Oeconomica Stetinensia1898-01982020-12-01202668110.2478/foli-2020-0036The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital MarketComporek Michał0University of Lodz, Faculty of Economics and Sociology, Department of Business Analysis and Strategy, Rewolucji 1905 r. 37, 90-214ŁódźResearch background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.https://doi.org/10.2478/foli-2020-0036accrual-based earnings managementreal earnings managementindustrial listed companiesthe warsaw stock exchangel25m41 |
| spellingShingle | Comporek Michał The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market Folia Oeconomica Stetinensia accrual-based earnings management real earnings management industrial listed companies the warsaw stock exchange l25 m41 |
| title | The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market |
| title_full | The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market |
| title_fullStr | The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market |
| title_full_unstemmed | The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market |
| title_short | The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market |
| title_sort | relationship between accrual based earnings management and real earnings management reference to the polish capital market |
| topic | accrual-based earnings management real earnings management industrial listed companies the warsaw stock exchange l25 m41 |
| url | https://doi.org/10.2478/foli-2020-0036 |
| work_keys_str_mv | AT comporekmichał therelationshipbetweenaccrualbasedearningsmanagementandrealearningsmanagementreferencetothepolishcapitalmarket AT comporekmichał relationshipbetweenaccrualbasedearningsmanagementandrealearningsmanagementreferencetothepolishcapitalmarket |