Keywords: Earnings benchmark
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Journal Articles
International Journal of Accounting and Information Management (2021) 29 (3): 368–391.
Published: 19 March 2021
... Publishing Limited Licensed re-use rights only IFRS Real earnings management Audit quality Earnings benchmark The purpose of this paper is to contribute to the accounting literature by investigating the relationship between audit quality and real earnings management. Whilst the extant...
Journal Articles
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... 02 08 2019 29 08 2019 China Earnings management Bright-line regulation Discontinuities in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line...

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