Open AccessA literature analysis of the relationship between fair value accounting and earnings management
Author(s) -
Deniz Özbay
Publication year - 2021
Publication title -
journal of business, economics and finance
Language(s) - English
Resource type - Journals
ISSN - 2146-7943
DOI - 10.17261/pressacademia.2021.1472
Subject(s) - earnings management , accounting , fair value , value (mathematics) , earnings response coefficient , management accounting , economics , business , earnings , statistics , mathematics