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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Bibliographic Details
Main Authors: Igor Pustylnick, Oksana Temchenko, Sergey Gubarkov
Format: Article
Language:English
Published: Centre of Sociological Research, Szczecin 2017-05-01
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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