Forecasting the level of earnings management of Russian and Chinese companies
The purpose of the current paper is to elaborate a model to forecast a particular type of earnings management by companies: upward earnings management, downward earnings management or the absence of significant manipulation. The sample analyzed in the current paper comprises 664 Russian and 2,380 Ch...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2017-07-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8970/imfi_2017_02cont_Loukianova.pdf |