The effect of audit quality on downward real earnings management: U.K. evidence

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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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Bibliographic Details
Main Author:	Lyu, Yu
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2018
Subjects:	downward real earnings management; audit quality; audit fees; share repurchases; management buyouts; option awards; earnings smoothing
Online Access:	https://eprints.nottingham.ac.uk/54721/

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