THE EFFECT OF DISCRETIONARY ACCRUALS ON FIRM GROWTH. EMPIRICAL EVIDENCE FOR SMES FROM EMERGING EUROPE
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DOI: 10.3846/jbem.2020.12734
Abstract: The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles)… read more here.
Keywords: firm growth; effect discretionary; accruals firm; discretionary accruals ... See more keywords