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

Author

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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)

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.

Suggested Citation

  • Comporek Michał, 2020. "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market," Folia Oeconomica Stetinensia, Sciendo, vol. 20(2), pages 66-81, December.
    • Handle: RePEc:vrs:foeste:v:20:y:2020:i:2:p:66-81:n:14
    DOI: 10.2478/foli-2020-0036
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    More about this item

    Keywords

    accrual-based earnings management; real earnings management; industrial listed companies; the Warsaw Stock Exchange;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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