Operating performance of accruals

Taking the developing Egyptian market as its focal point, the aim of this research is to contribute to the earnings management literature. Due to the limited data available for the Egyptian market, this research examines earnings management based on the entire operating performance of companies. In particular, the question of whether ineffectively performing Egyptian companies engage in upward earnings management by devising and applying income-increasing policies was investigated.

10p tozontozon 25-04-2020 11 1   Download