Open AccessTemporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US
Author(s) -
Anis Ben-Amar,
Islem Turki
Publication year - 2022
Publication title -
contabilitate şi informatică de gestiune
Language(s) - English
Resource type - Journals
ISSN - 1583-4387
DOI - 10.24818/jamis.2022.03004
Subject(s) - accrual , earnings , earnings management , earnings response coefficient , context (archaeology) , hierarchy , econometrics , accounting , economics , post earnings announcement drift , valuation (finance) , business , market economy , paleontology , biology