Open AccessWill the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?
Author(s) -
Congyue Luo
Publication year - 2022
Publication title -
open journal of accounting
Language(s) - English
Resource type - Journals
eISSN - 2169-3412
pISSN - 2169-3404
DOI - 10.4236/ojacct.2022.111001
Subject(s) - accrual , earnings management , business , assets under management , finance , financial management , financial ratio , book value , accounting , earnings , weighted average return on assets , fixed asset , economics , production (economics) , macroeconomics