The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market

• Main Author: Comporek Michał
• Format: Article
• Language: English
• Published: Sciendo 2020-12-01
• Series: Folia Oeconomica Stetinensia
• Subjects: accrual-based earnings management; real earnings management; industrial listed companies; the warsaw stock exchange; l25; m41
• Online Access: https://doi.org/10.2478/foli-2020-0036
• ISSN: 1898-0198

Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.