Core earnings management: How do audit firms interact with classification shifting and accruals management?
Author:
Affiliation:
1. Department of Accounting, Auditing and Law Norwegian School of Economics (NHH) Bergen Norway
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12214
Reference83 articles.
1. Earnings Management Constraints and Classification Shifting
2. Income classification shifting and mispricing of core earnings;Alfonso E.;Journal of Accounting, Auditing & Finance,2015
3. Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?
4. The Economics of Audit Quality
5. Earnings management or forecast guidance to meet analyst expectations?
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