2013-07-30
Earnings Management and Accounting conservatism
Publication
Publication
Conservatism is often seen as a necessary evil to reduce the ability of management to make the numbers look better than they are, and make sure all negative information is immediately communicated to shareholders. However, it appears that in the countries researched in this thesis management has in fact made earnings more conservative through the manipulation of accruals. These findings contradict the idea that management needs to be restricted for them to report conservatively.
Additional Metadata | |
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Knoops, C.D. | |
hdl.handle.net/2105/14735 | |
Business Economics | |
Organisation | Erasmus School of Economics |
Witteveen, S. (2013, July 30). Earnings Management and Accounting conservatism. Business Economics. Retrieved from http://hdl.handle.net/2105/14735
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