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How Pervasive Is Earnings Management? Evidence from a Structural Model
Management Science ( IF 4.6 ) Pub Date : 2020-10-06 , DOI: 10.1287/mnsc.2020.3717 Jeremy Bertomeu 1 , Edwige Cheynel 1 , Edward Xuejun Li 2 , Ying Liang 3
Management Science ( IF 4.6 ) Pub Date : 2020-10-06 , DOI: 10.1287/mnsc.2020.3717 Jeremy Bertomeu 1 , Edwige Cheynel 1 , Edward Xuejun Li 2 , Ying Liang 3
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Although researchers often view earnings management as being widespread, measuring the cost and level of earnings management is a nontrivial task. We derive a measure of earnings management cost an...
中文翻译:
盈余管理有多普遍?结构模型的证据
尽管研究人员经常认为盈余管理已经很普遍,但是衡量盈余管理的成本和水平并不是一件容易的事。我们得出收益管理成本和
更新日期:2020-10-06
中文翻译:
盈余管理有多普遍?结构模型的证据
尽管研究人员经常认为盈余管理已经很普遍,但是衡量盈余管理的成本和水平并不是一件容易的事。我们得出收益管理成本和