Incentives for Accrual-Based Earnings Management in Emerging Economies—A Systematic Literature Review with Bibliometric Analysis
In emerging economies, where the legislative and economic landscapes may significantly differ from those of advanced economies, accrual-based earnings management (AEM) is especially problematic for financial disclosure and investor trust. This paper conducts a systematic literature review and a bibl...
Saved in:
Main Authors: | Lonwabo Mlawu, Frank Ranganai Matenda, Mabutho Sibanda |
---|---|
Format: | Article |
Language: | English |
Published: |
MDPI AG
2025-05-01
|
Series: | Administrative Sciences |
Subjects: | |
Online Access: | https://www.mdpi.com/2076-3387/15/6/209 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Is there any interaction between real earnings management and accrual-based earnings management?
by: Vogy Gautama Buanaputra
Published: (2021-05-01) -
Determining factors of earnings management based on accrual model
by: Soliyah Wulandari, et al.
Published: (2021-05-01) -
The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure
by: Alireza Habibi, et al.
Published: (2025-05-01) -
EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS
by: Olubunmi Veronica Ologun
Published: (2025-06-01) -
Results management in the public sector: a critical reflection in the light of IPSAS
by: André Henrique Sousa Barros, et al.
Published: (2025-07-01)