The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting
The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accountin...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2016-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol10/iss3/4 |