Accrual and real-based earnings management by UK acquirers
نویسندگان
چکیده
منابع مشابه
Accrual Based Earnings Management, Real Transactions Manipulation and Expectations Management: U.S. and International Evidence
Managers face a number of incentives to report earnings that meet or exceed the consensus analyst forecast. If a firm’s results of operations are not sufficient to meet the analysts’ expectations for a given period, the manager may 1) use accrual based earnings management techniques or 2) structure actual transactions to achieve the desired financial reporting result. Additionally, the manager ...
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ژورنال
عنوان ژورنال: Journal of Accounting & Organizational Change
سال: 2017
ISSN: 1832-5912
DOI: 10.1108/jaoc-09-2015-0073