Estimating the influence of accounting variables change on earnings management detection
Standard earnings management detection is performed using two routes: real earnings management (connected with inventory and expenses manipulations) and accrual earnings management (connected with revenue and accounts receivables manipulations). Neither of these two detection algorithms attempts to...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Centre of Sociological Research, Szczecin
2017-05-01
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| Series: | Journal of International Studies |
| Subjects: | |
| Online Access: | http://jois.eu/?315,en_estimating-the-influence-of-accounting-variables-change-on-earnings-management-detection |
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