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Impact of earnings management on working capital management efficiency · Study

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ArticleImpact of earnings management on working capital management efficiency

Kumar Sanjay Sawarni2023

Article2023

Impact of earnings management on working capital management efficiency

Kumar Sanjay Sawarni · Sivasankaran Narayanasamy · Purna Chandra Padhan

39 citations·0/0 files stored·Finance research letters

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Working Capital and Financial Performance Auditing, Earnings Management, Governance Supply Chain and Inventory Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 1998Initial conditions and moment restrictions in dynamic panel data models 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings Management through Real Activities Manipulation

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2024From chain to capital: Supply chain risks and working capital management 2024Optimizing retail prosperity: Strategic working capital management and its impact on the global economy

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Details

Year2023

Typearticle

Published2023-03-11

VenueFinance research letters

ISSN-L1544-6123

Languageen

Citations39

Files0 public / 0

ShelfWorking Capital and Financial Performance

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doi10.1016/j.frl.2023.103778

openalex_workW4323926229

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