Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
نویسندگان
چکیده
منابع مشابه
The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...
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Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
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ژورنال
عنوان ژورنال: Accounting Horizons
سال: 2011
ISSN: 0888-7993,1558-7975
DOI: 10.2308/acch-10025