Work

Conditional conservatism and the limits to earnings management

Year: 2020

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2020.106738

Authors: Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva

Institutions: Universidad Carlos III de Madrid, IESE Business School

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Ministerio de Economía y Competitividad

OpenAlex ID: W3124903286

FWCI: 33.04

Cites: 118

Cited by: 157

Related to: 10