Work

The hypothesis of avoiding losses and decreases in earnings via extraordinary items

Year: 2008

Type: article

Source: Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

DOI: 10.1080/02102412.2008.10779649

Authors: Laura Parte Esteban, Ana Gisbert Clemente

Institutions: Universidad Nacional de Educación a Distancia, Universidad Autónoma de Madrid

Language: Spanish

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W1967584323

FWCI: 5.796

Cites: 64

Cited by: 12

Related to: 10