Who Is Miss World in Cosmetic Earnings Management? A Cross‐National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries

By Juha Kinnunen, M. Koskela. 2003

111 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/2c0bf74f3953291815a9e47f40ad9eac2b86c4b4

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In Accounting

1. Bernard Raffournier
2. Andrei Filip

In Finance

1. Bernard Raffournier
2. Andrei Filip

Citations in the corpus

• Financial Crisis And Earnings Management: The European Evidence (2014, background): “This argument is based on the idea that strong investor protection restricts insiders' profit appropriation and thus reduces their incentive to engage in earnings management to conceal their profit diversion activities (Kinnunen and Koskela, 2003).”
• Fact and Fiction in EU-Governmental Economic Data (2011, background): “Carslaw (1988), Guan et al. (2006), Kinnunen and Koskela (2003), Nigrini (2005), Niskanen and Keloharju (2000), Skousen et al. (2004), Thomas (1989) and Van Caneghem (2002, 2004) investigate ‘cosmetic earnings management’ and fraud.”