The relation between earnings management and financial statement fraud

By Johan L. Perols, Barbara A. Lougee. 2011

222 citations recorded by the source corpus.

Subfields: Accounting, Artificial Intelligence

View Paper: https://www.semanticscholar.org/paper/8244d5f9ef4fdc5fbda4e5c5c335e0cf352c0176

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In Accounting

1. Siska Apriliana
2. Linda Agustina

Citations in the corpus

• The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach (2017, background): “Perols & Lougee (2011) as well as Kirkos, Spathis, & Manolopoulos (2007) find that when companies have low liquidity, it will cause big possibility to engage in fraudulent financial reporting.”