Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance
The purpose of this study is to determine the effect of real and accrual earnings management on the value relevance, proxied by predictive value, feedback value and timeliness. Furthermore, this study investigates whether the company size variable can strengthen the effect of real and accrual earnin...
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| Formato: | EJournal Article |
| Publicado em: |
Faculty of Economic and Business,
2019-04-17.
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| Acesso em linha: | Get Fulltext |
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| Cód. Barras: 1 | Disponível |