Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence-Reference-Cited by-同舟云学术

Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence

Published:2019-08 Issue:2 Volume:15 Page:167-185
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Yang Yiru,Abeysekera Indra

Publisher

Elsevier BV

Subject

Accounting

Reference80 articles.

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

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

5. Disclosing Financial Information Other Than in Accordance with Accounting Standards;Australian Securities and Investments Commission (ASIC),2011

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