Real and Accrual-Based Earnings Management in the Pre- and Post-Audit-Reform Period: Evidence from UK
The study is based on a sample of 5,514 publicly listed firms in the UK. I investigate the changes in earnings management for the post period (2017) versus the pre (2016). The results suggest mandatory audit-reform adoption does not materially impact the level of accrual-based and real earnings mana...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2018
|
| Online Access: | https://eprints.nottingham.ac.uk/54269/ |