How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions (Q1669869)
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scientific article; zbMATH DE number 6931807
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| English | How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions |
scientific article; zbMATH DE number 6931807 |
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How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions (English)
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4 September 2018
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financial accounting
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earnings quality
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earnings targets
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managerial opportunism
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0.6770660281181335
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0.6490122675895691
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0.640867292881012
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0.6400843262672424
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