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Browsing Commerce and Management by Subject "Discretionary Accrual (DA)"

Browsing Commerce and Management by Subject "Discretionary Accrual (DA)"

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  • Karunarathne, J.P.J.H.; Rathwatta, G.M.H.P.K. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Earning Management is the very important indicator to any organization as some managers manipulate earnings and the financial statements do not present according to the true and fair value. This Study objective is to ...

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