Do Italian non-listed firms manage earnings efficiently or opportunistically?
(2014)
Presentation / Conference
Matonti, G., Tomasetti, A., & Tucker, J. (2014, April). Do Italian non-listed firms manage earnings efficiently or opportunistically?. Paper presented at 2nd Global Virtual Conference, Slovakia
Earnings management may be efficient or opportunistic depending on the ability of discretionary accruals to communicate information about a firm's future profitability to the public. The existing literature, which focuses mainly on listed firms, prov... Read More about Do Italian non-listed firms manage earnings efficiently or opportunistically?.