Accrual‐Based Earnings Management and Regulation: A Literature Review*
Author:
Affiliation:
1. Université du Québec à Montréal (ESG‐UQAM)
Publisher
Wiley
Subject
Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3838.12319
Reference94 articles.
1. Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry
2. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
3. A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments
4. How does internal control regulation affect financial reporting?
5. Financial statement errors: evidence from the distributional properties of financial statement numbers
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