Detection of earnings management by different models
Research background: Earnings management means the usage of gaps in the legislative frameworks of individual countries and their accounting systems in the global world. Businesses thus adjust profits and revenues to the form that is desirable and desired for them. However, there is a very thin line...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/03/shsconf_glob20_02005.pdf |