Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
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References listed on IDEAS
- Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
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Keywordsaccounting regulation; creative accounting; earnings management; financial accounting; IAS; Spain; IBEX 35;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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