Is there any interaction between real earnings management and accrual-based earnings management?
This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks. It specifically looks at the sequential nature of both forms of earnings management. REM...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2021-05-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
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| Online Access: | https://journal.uii.ac.id/JAAI/article/view/18384 |