Earnings management during recessions, A study on US listed firms

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Sammanfattning: We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. We find some evidence that during periods of recession firms manage earnings downwards through the use of discretionary accruals.

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