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

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

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This study is an empirical examination on the relationship between oil price volatility and earnings management in the oil and gas industry, moderated by price-setting abilities of OPEC (Organization of Petroleum Exporting Nations) and price taking abilities of Non-OPEC countries. This study tests...

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Bibliographic Details
Main Authors: Viveksarati Sandrasigaran, Jalila Binti Johari, Soh Wei Ni, Bany-Ariffin A.N
Format: Article
Language:English
Published: CSRC Publishing 2020-03-01
Series:Journal of Accounting and Finance in Emerging Economies
Subjects:
Political Costs
Price Setter
Price Taker
Oil Price Volatility
Accrual Earnings Management
Online Access:https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/994

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