Earnings Management and Company Characteristics: Empirical Evidence from Algerian Companies
This paper attempts to analyze the impact of some Algerian companies’ characteristics (size, activity sector, property, listing, and nature of financial statements) on the level of earnings management. The research employed 117 observations for 26 Algerian companies from 2016 to 2020 and used a mult...
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| Format: | Article |
| Language: | English |
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Sciendo
2022-06-01
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| Series: | Scientific Bulletin |
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| Online Access: | https://doi.org/10.2478/bsaft-2022-0006 |