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