Earnings management to avoid decreases and losses: Empirical Evidence from Malaysia
Reported earnings play an important role in portraying a company's economic performance. Hence, managers have incentives to manage earnings in order to avoid losses and earnings decreases. It has been found that firms willingly manage their earnings in order to meet or exceed earnings targets....
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Main Author: | Sahafzadeh, Iman |
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Format: | Thesis |
Published: |
2013
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