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FRISAM-Fri prosjektstøtte samfunnsvitenskap

Earnings Management and Methods for identifying such activities

Earnings management (EM) occurs when managers use non-objective judgment in financial reporting. The most of the judgment is concealed, and the prevailing research methods of identifying EM are still not adequate. Various models for estimating the discret ionary accruals have dominated the litera...

Tildelt: kr 2,2 mill.

Prosjektperiode: 2006-2012

Sted: Nordland - Nordlánnda