An empirical study on the impact of earnings management on cumulative abnormal returns of selected publicly listed companies in the Philippines from 2007-2013: Earnings management choice between accounting-based and real activities-based manipulation
Earnings management has been one of the most widely discussed phenomena. The exercise of managerial discretion and judgment in the financial reporting process has been a way used by some managers to exhibit an opportunistic behavior to mask the true economic performance of an entity and eventually m...
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Main Author: | |
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Format: | text |
Language: | English |
Published: |
Animo Repository
2015
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Online Access: | https://animorepository.dlsu.edu.ph/etd_masteral/5056 https://animorepository.dlsu.edu.ph/context/etd_masteral/article/11894/viewcontent/CDTG006555_P.pdf |
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Institution: | De La Salle University |
Language: | English |