Accrual-based, real activities earnings management and corporate social responsibility : a virtuous circle? : emerging market evidence
Year of publication: |
2023
|
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Authors: | Nguyen Vinh Khuong ; Huynh Thi Ngoc Ly ; Le Huu Tuan Anh |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 11.2023, 1, Art.-No. 2209955, p. 1-28
|
Subject: | Accrual earnings management | corporate social responsibility | granger test | real earnings management | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Corporate Governance | Corporate governance |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2023.2209955 [DOI] |
Classification: | G20 - Financial Institutions and Services. General ; G30 - Corporate Finance and Governance. General ; M40 - Accounting and Auditing. General |
Source: | ECONIS - Online Catalogue of the ZBW |
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