Historical Development of Earnings Management Models
Research background: Contribution responds to the current issue of Earnings Management (hereafter „EM“) initiatives. Authors have been dealing with EM initiatives since at least the 1960s. Initial studies came from the USA. Due to the globalization, awareness of EM techniques and models created abro...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
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| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/03/shsconf_glob20_02058.pdf |