Real and Accrual-Based Earnings Management in the Pre- and Post-Audit-Reform Period: Evidence from UK

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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...

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Bibliographic Details
Main Author:	Tanveer, Amir
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2018
Online Access:	https://eprints.nottingham.ac.uk/54269/

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