Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
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DOI: 10.1007/s11156-019-00827-2
Abstract: In order to address the concern about whether the Public Company Accounting Oversight Board’s recent requirement to disclose an EP’s name in the United States (US) may cause unwanted consequences such as an increase in… read more here.
Keywords: based earnings; management; earnings management; engagement partner ... See more keywords