accrualmanipulation

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    Real and accrual based earnings management and its legal consequences

    Description Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is...
    • jasminepvk
    • Thread
    • accrualmanipulation earningsmanagement litigation real manipulation sarbanes-oxley seasoned equity offerings united states ofamerica
    • Replies: 0
    • Forum: Advance Mathematics
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