The impact of surplus free cash flow and audit quality on earnings management the case of growth triangle countries
© Emerald Group Publishing Limited.Purpose - The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect o...
| Main Authors: | , , |
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| Format: | Journal Article |
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Emerald Group Publishing Limited
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/51513 |