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
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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。
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CiteScore
2.90
自引率
0.00%
发文量
7
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