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Environmental uncertainty and managers’ use of discretionary accruals · Study

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ArticleEnvironmental uncertainty and managers’ use of discretionary accruals

Dipankar Ghosh2008

OA

Articlegreen2008

Environmental uncertainty and managers’ use of discretionary accruals

Dipankar Ghosh · Lori Olsen

504 citations·0/0 files stored·Accounting Organizations and Society

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1972Organizational Structure, Environment and Performance: The Role of Strategic Choice 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1984Dimensions of Organizational Task Environments 2012Detecting Earnings Management

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Details

Year2008

Typearticle

Published2008-09-07

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations504

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.aos.2008.07.001

openalex_workW1968326491

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Environmental uncertainty, financing constraints and corporate investment: Evidence from China

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