Effect of Leverage on Real Earnings Management: Evidence from Korea
نویسندگان
چکیده
منابع مشابه
The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management
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15 صفحه اولIncome from Asset sales, Earnings Change, and Leverage
Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...
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ژورنال
عنوان ژورنال: Sustainability
سال: 2020
ISSN: 2071-1050
DOI: 10.3390/su12062232