Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It?
Authors:
- Mark W. NelsonMNMark W. Nelson
- John A. ElliottJEJohn A. Elliott
- Robin L. TarpleyRTRobin L. Tarpley
Preprint
- 1 January 2000
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
Research about earnings management ("EM") is sometimes criticized as insufficiently useful to standard setters (e.g., Healy and Whalen 1999). BecauseKeywords
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