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Accrual vs. Real Earnings Management in Pakistan by muhammadomerkhan45h is a document available to read on EtoBox.
This study investigates the trade-off between accrual earnings management (AEM) and real earnings management (REM) in Pakistan, using a sample of non-financial firms listed on the PSX from 2007 to 2018. The findings indicate that AEM does not significantly switch with other earnings management measures, except for abnormal production costs, which show a substitution effect. The research highlights the influence of factors like firm status and financial health on AEM, while noting that IFRS adoption does not
- Author
- muhammadomerkhan45h
- Language
- EN