The impact of earnings management on accounting conservatism
Abstract. This study attempts to explore and empirically examine the impact earnings management has on earnings conservatisms. I argue that in the practice of income-decreasing earning management, managers more likely accelerate the recognition of bad news in earnings than good news and it thus actu...
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| Format: | Dissertation |
| Language: | English |
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University of Oulu
2012
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| Online Access: | http://jultika.oulu.fi/Record/nbnfioulu-201210081042 |