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

• 主要作者: Dela Cruz, Aeson Luiz C.
• 格式: text
• 語言: English
• 出版: Animo Repository 2015
• 主題: Earnings management; Accounting
• 在線閱讀: https://animorepository.dlsu.edu.ph/etd_masteral/5056; https://animorepository.dlsu.edu.ph/context/etd_masteral/article/11894/viewcontent/CDTG006555_P.pdf

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...