About this document
Earnings Management Flexibility Analysis by Widya Pertiwi is a document available to read on EtoBox.
This document summarizes a research article that proposes a new measure of earnings management flexibility. The measure is based on the allowable set of accruals, prior discretionary accruals used, and the reversal rate of accruals. The author examines how well the measure captures flexibility by investigating its effect on a firm
- Author
- Widya Pertiwi
- Language
- EN