The real earnings management gap between private and public firms: Evidence from Europe
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DOI: 10.1016/j.intaccaudtax.2022.100506
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More about this item
Keywords
Real earnings management; Public versus private firms; REM gap; Accruals earnings management; Institutional environment;All these keywords.
JEL classification:
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- 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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