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Earnings Management. An overview of the relative literature

  • Dokas I
  • Leontidis C
  • Eriotis N
  • et al.
Bulletin of Applied Economics (2021)
DOI: 10.47260/bae/823
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Abstract

… accrual proxy examined to detect earnings management … stock return with the abnormal discretionary accruals of the period … of the changes in book-tax compliance imposed by the IFRS. …

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APA

Dokas, I., Leontidis, C., Eriotis, N., & Hazakis, K. (2021). Earnings Management. An overview of the relative literature. Bulletin of Applied Economics. https://doi.org/10.47260/bae/823

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