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Accrual earnings management in response to an oil price shock · Study

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ArticleAccrual earnings management in response to an oil price shock

Frode Kjærland2020

Article2020

Accrual earnings management in response to an oil price shock

Frode Kjærland · Fredrik Kosberg · Mathias Misje

36 citations·0/0 files stored·Journal of commodity markets

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Auditing, Earnings Management, Governance Risk Management in Financial Firms Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997Earnings management to avoid earnings decreases and losses

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2020Black gold falls, black plague arise - An Opec crude oil price forecast using a gray prediction model 2023Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis 2024Macroeconomic uncertainty and earnings management: evidence from commodity firms

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Year2020

Typearticle

Published2020-04-17

VenueJournal of commodity markets

ISSN-L2405-8505

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcomm.2020.100138

openalex_workW3016976490

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