The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry
Objective: This study is an empirical examination on the relationship between oil price volatility and earnings management in the oil and gas industry, moderated by dominant-firm, OPEC (Organization of Petroleum Exporting Nations), and fringe competition of Non-OPEC countries. This study tests curr...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2020-03-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/1082 |