Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US
Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the hierarchy of earnings thresholds based on the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2022-09-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/21_3_4.pdf |