Sentiment and Accruals Earnings Management: Does Governance and Regulatory Environment Matter?
This paper examines the implications of firm-level governance mechanisms and the regulatory environment on the relationship between investor sentiment and accrual-based earnings management. Our findings confirm the positive impact of sentiment on earnings management through accruals. Our results con...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Pompea College of Business
2023-11-01
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| Series: | American Business Review |
| Subjects: | |
| Online Access: | https://digitalcommons.newhaven.edu/americanbusinessreview/vol26/iss2/3/ |