Earnings management within multinational ...

Document type :
Compte-rendu et recension critique d'ouvrage
DOI :
10.2308/accr-52274
Title :
Earnings management within multinational corporations
Author(s) :
Beuselinck, Christof [Auteur] refId
Lille économie management - UMR 9221 [LEM]
Cascino, Stefano [Auteur]
Deloof, Marc [Auteur]
Vanstraelen, Ann [Auteur]
Journal title :
The Accounting Review
Pages :
45-76
Publication date :
2019-07
HAL domain(s) :
Sciences de l'Homme et Société/Gestion et management
English abstract : [en]
Using a large sample of multinational corporations (MNCs), we examine the location of earnings management within the firm. We posit and find that MNCs manage their consolidated earnings through an orchestrated reporting ...
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Language :
Anglais
Popular science :
Non
Collections :
Source :
Harvested from HAL