Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship between...

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Bibliographic Details
Main Authors: Georgiana Burlacu, Ioan-Bogdan Robu, Ionela Munteanu
Format: Article
Language:English
Published: MDPI AG 2024-07-01
Series:International Journal of Financial Studies
Subjects:
Online Access:https://www.mdpi.com/2227-7072/12/3/72
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