Is there any interaction between real earnings management and accrual-based earnings management?
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: Jurnal Akuntansi & Auditing Indonesia
سال: 2021
ISSN: 1410-2420,2528-6528
DOI: 10.20885/jaai.vol25.iss1.art2