Accrual Management and Firm-Specific Risk

Accrual Management and Firm-Specific Risk

Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management and firm-specific risk based on information tra...

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Bibliographic Details
Main Authors: Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani, Evi Gantyowati
Format: Article
Language:English
Published: MDPI AG 2022-11-01
Series:International Journal of Financial Studies
Subjects:
CAPM
earnings management
accrual management
firm-specific risk
idiosyncratic
Online Access:https://www.mdpi.com/2227-7072/10/4/111

Internet

https://www.mdpi.com/2227-7072/10/4/111

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