Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?
نویسندگان
چکیده
منابع مشابه
Accrual Based Earnings Management, Real Transactions Manipulation and Expectations Management: U.S. and International Evidence
Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...
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ژورنال
عنوان ژورنال: International Journal of Multicultural and Multireligious Understanding
سال: 2019
ISSN: 2364-5369,2364-5369
DOI: 10.18415/ijmmu.v6i2.551