What is it about?
Earnings Management is the legitimate manipulation of accounting book. The paper is about how this manipulation effects on market value and how to detect the manager's motive behind this manipulation. Moreover, it also explains how earnings quality effects earnings information content
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Why is it important?
this study identifies the informativeness of earnings due to earnings management. In other words, this study explains how and what type of information contents are generated by earnings management
Perspectives
I have great interest on the study of earnings management as it brings substantial consequences in the business reporting
ADNAN SHOAIB
National University of Computer and Emerging Sciences
Read the Original
This page is a summary of: Earning information content changes based on accrual measures and quality measures: Evidences from member countries of Asia Pacific trade agreement, International Journal of Finance & Economics, September 2020, Wiley,
DOI: 10.1002/ijfe.2229.
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