Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis

IF 1.1 Q3 BUSINESS, FINANCE

South African Journal of Accounting Research Pub Date : 2024-02-21 DOI:10.1080/10291954.2024.2306696

Oreshile Sulaiman Ademola

引用次数: 0

Abstract

Purpose: This study integrates Eisenegger and Imhof's (EI) reputation theory and the reputation-building hypothesis to explore how corporate reputation (CREP) concerns constrain real earnings manag...

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企业声誉问题是否制约实际收益管理实践？多维分析

目的：本研究综合艾森格和伊姆霍夫（EI）的声誉理论和声誉建设假说，探讨企业声誉（CREP）问题如何制约实际收益管理。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

South African Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

0.00%

发文量