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Keywords: Earning management
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Journal Articles
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Available to Purchase
International Journal of Accounting and Information Management (2022) 30 (3): 408–426.
Published: 12 April 2022
...’ information needs. However, these studies mainly used accrual earnings management (Van Tendeloo and Vanstraelen, 2005 ; Kouki, 2018). Therefore, it would be interesting to see whether German firms engage in CS. Muhammad Usman can be contacted at: musman5@uclan.ac.uk 13 12 2021 04 03 2022...
