Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?

Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?

The study assesses and compares the value relevance (VR) of accounting numbers in entities that experienced high discretionary accruals intensity and so possible earnings management (EM) behaviours, testing whether and in what extent the quality of enforcement and governance mechanisms act as moder...

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Bibliographic Details
Main Authors: Susana Callao, Riccardo Cimini, José Ignacio Jarne
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2016-12-01
Series:Journal of Business Economics and Management
Subjects:
earnings management
value relevance
legal enforcement
corporate governance
ownership diffusion
European Union (EU)
Online Access:https://journals.vgtu.lt/index.php/JBEM/article/view/2310

Internet

https://journals.vgtu.lt/index.php/JBEM/article/view/2310

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