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Accounting Subjectivity and Earnings Management: A Preparer Perspective · Study

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ArticleAccounting Subjectivity and Earnings Management: A Preparer Perspective

William U. Parfet2000

Article2000

Accounting Subjectivity and Earnings Management: A Preparer Perspective

William U. Parfet

157 citations·0/0 files stored·Accounting Horizons

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

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2003Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries 2018Does corporate governance influence earnings management in listed companies in Bahrain Bourse?2016Real Earnings Management: A Threat to Auditor Comfort?2004The impact of corporate ethical values on perceptions of earnings management 2006International lease-accounting reform and economic consequences: The views of U.K. users and preparers 2020A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective 2006Accounting Restatements 2014The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement

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Year2000

Typearticle

Published2000-12-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations157

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2308/acch.2000.14.4.481

openalex_workW2132727145

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