Pass-through business entity choice and earnings management: evidence from UK real estate investment trust conversion
This empirical study innovatively investigates how the choice of a pass-through business entity and corresponding regulatory regime influence firms’ earnings management (EM) behaviors by testing on the UK Real Estate Investment Trust (REIT) conversion. A substantial proportion of UK non-REIT public...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius Gediminas Technical University
2022-05-01
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| Series: | International Journal of Strategic Property Management |
| Subjects: | |
| Online Access: | https://mma.vgtu.lt/index.php/IJSPM/article/view/16834 |