Impact of firm-level uncertainty on earnings management and role of accounting conservatism

Impact of firm-level uncertainty on earnings management and role of accounting conservatism

This study investigates whether accounting conservatism can reduce earnings management in the wake of uncertainty. It is hypothesized that conservative reporting during uncertainty can reduce earnings management and increase firm value. Using 5354 firm-year observations from 2005-2018 through Khan a...

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Bibliographic Details
Main Authors: Abdul Haque, Huma Fatima, Ammar Abid, Muhammad Ali Jibran Qamar
Format: Article
Language:English
Published: AIMS Press 2019-01-01
Series:Quantitative Finance and Economics
Subjects:
uncertainty
earnings management
accounting conservatism
Online Access:https://www.aimspress.com/article/10.3934/QFE.2019.4.772/fulltext.html

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