Innovation Focused Strategy and Earnings Management
This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals. Several results are reported. First, firms with an innovative...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Ljubljana
2017-03-01
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| Series: | Economic and Business Review |
| Subjects: | |
| Online Access: | http://www.ebrjournal.net/ojs/index.php/ebr/article/view/447/pdf_69 |