The effects of the European debt crisis on earnings quality
By Dimitrios Kousenidis, Anestis C. Ladas, Christos I. Negakis. 2013
115 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/d23ad6a20d2b61d9b5a89c7d8e1626196ac5d24d
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In Accounting
In Strategy and Management
Citations in the corpus
- How has the financial crisis affected earnings management? A European study (2015, background): “…in disclosing less smoothed and less managed earnings, because firms that rely on external financing and struggle with liquidity problems have very strong incentives for increasing their financial reporting quality in order to attract prospective investors (Kousenidis et al., 2013, p. 351).”