EVALUATING UNEXPECTED ACCRUALS TO DETECT ACCOUNTING MANIPULATIONS: EVIDENCE FROM EMERGING MARKETS
This paper estimates and tests the power of unexpected accruals models as indicators of earnings misstatement. The models are implemented on a comprehensive sample of listed firms in Africa, with available information from 2006 to 2020. The paper aims to determine the specification-correctness as we...
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| Format: | Book |
| Published: |
Association of Social and Educational Innovation,
2023-11-01T00:00:00Z.
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| Online Access: | Connect to this object online. |
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Internet
Connect to this object online.3rd Floor Main Library
| Call Number: |
A1234.567 |
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| Copy 1 | Available |