Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship between...

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Bibliographic Details

Published in:	International Journal of Financial Studies
Main Authors:	Georgiana Burlacu, Ioan-Bogdan Robu, Ionela Munteanu
Format:	Article
Language:	English
Published:	MDPI AG 2024-07-01
Subjects:	accounting information earnings book value of equity cash flows earnings management value relevance
Online Access:	https://www.mdpi.com/2227-7072/12/3/72