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The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market

Comporek Michał ()
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Comporek Michał: University of Lodz, Faculty of Economics and Sociology, Department of Business Analysis and Strategy, Rewolucji 1905 r. 37, 90-214Łódź

Folia Oeconomica Stetinensia, 2020, vol. 20, issue 2, 66-81

Abstract: Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.

Keywords: accrual-based earnings management; real earnings management; industrial listed companies; the Warsaw Stock Exchange (search for similar items in EconPapers)
JEL-codes: L25 M41 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.2478/foli-2020-0036

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