How to better detect cases of financial reporting fraud: some new findings from earnings restatements

François Aubert (), Jean-François Gajewski () and Lamya Kermiche
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François Aubert: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA [2017-2020] - Université Clermont Auvergne [2017-2020]
Jean-François Gajewski: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Lamya Kermiche: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Keywords: Financial reporting; fraud; earnings management (search for similar items in EconPapers)
Date: 2018
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Published in Sabri Boubaker; Cumming Douglas; Duc Khuong Nguyen (eds.). Research Handbook of Investing in the Triple Bottom Line : Finance, Society and the Environment Research Handbooks in Business and Management series, Edward Elgar Publishing, pp.29-52, 2018, 978-1-78643-999-4. ⟨10.4337/9781788110006.00009⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01903271

DOI: 10.4337/9781788110006.00009

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