تصفح Accounting & Information Systems حسب الموضوع "Earnings management"
السجلات المعروضة 1 -- 2 من 2
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Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
Internal audit quality and earnings management: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, ...