Duration of Equity Overvaluation and Managers’ Choice to Use Aggressive Underlying Earnings Disclosure and Accruals Earnings Management: Australian Evidence

Author:

Yang Yiru,Abeysekera Indra

Publisher

Elsevier BV

Reference82 articles.

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2. Pricing of innate and discretionary accruals in Australian debt;H Aldamen;Account. and Finance,2013

3. Real and accrual earnings management and IPO failure risk;M Alhadab;Account. and Bus. Res,2015

4. Australian Institute of Company Directors (AICD) and Financial Services Institute of Australasia (FINSIA) 2009. Underlying Profit: Principles of Reporting of Non-Statutory Profit Information;AICD and FINSIA

5. Accounting Standards for Financial Instruments

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