Strategic use of provisions: Evidence from European multinationals
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DOI: 10.1016/j.irfa.2024.103756
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More about this item
Keywords
Earnings management; Financial reporting; IAS 37; Notes disclosures; Provisions;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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