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Tékhne - Review of Applied Management Studies Evidence of earnings management using accruals as a measure of accounting discre...
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Evidence of earnings management using accruals as a measure of accounting discretion
C.. Araújo Mendesa, L.. Lima Rodriguesb, L.. Parte Estebanc
a School of Management, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal
b School of Economics and Management, University of Minho, Braga, Portugal
c Faculty of Economics and Management, Spanish National University for Distance Education (UNED), Madrid, Spain
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ISSN: 16459911
Original language: English
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