Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose – The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. Design/methodology/approach – A panel data analysis using GMM has been adopte...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-12-01
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| Series: | Journal of Money and Business |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JMB-01-2023-0006/full/pdf |