Business group opportunism: the difference in real earnings management between parent firms and nonparent firms
Purpose - This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms that do not have controlled subsidiaries and provides potential explanations for any measured difference. Design...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2021-06-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-07-2020-0046/full/pdf?title=business-group-opportunism-the-difference-in-real-earnings-management-between-parent-firms-and-nonparent-firms |