The effect of audit quality on downward real earnings management: U.K. evidence
I examine whether the enhancement of audit quality leads to the increasing use of downward real earnings management among firms with incentives to deflate earnings. For a sample of the UK listed firms that have at least one announcement of share repurchases, MBOs and option awards during 2009-2017,...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2018
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| Online Access: | https://eprints.nottingham.ac.uk/54655/ |