Futures, provisional sales, and earnings management in the global gold mining industry-Reference-Cited by-同舟云学术

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Futures, provisional sales, and earnings management in the global gold mining industry

Published:2024-01 Issue: Volume:59 Page:104808
ISSN:1544-6123
Container-title:Finance Research Letters
language:en
Short-container-title:Finance Research Letters

Author:

Rigamonti Alessandro Paolo^ORCID,Greco Giulio^ORCID,Capocchi Alessandro^ORCID

Publisher

Elsevier BV

Subject

Finance

Reference38 articles.

1. Managerial ability and income smoothing;Baik;Acc. Rev.,2020

2. Does the use of financial derivatives affect earnings management decisions?;Barton;Acc. Rev.,2001

3. Volatility in the gold futures market;Batten;Appl. Econ. Lett.,2010

4. How pervasive is earnings management? Evidence from a structural model;Bertomeu;Manag. Sci.,2021

5. Optimal conservatism with earnings manipulation;Bertomeu;Con. Acc. Res.,2017

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