Work

Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals

Year: 2017

Type: article

Source: Finance research letters

DOI: 10.1016/j.frl.2017.10.011

Authors: L. Paige Fields, Manu Gupta, Mike Wilkins, Shage Zhang

Institutions: University of Kansas, Virginia Commonwealth University, Trinity University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3121489939

FWCI: 8.449

Cites: 49

Cited by: 36

Related to: 10