Self-serving financial reporting communication: A study of the association between earnings management and impression management

Abstract

Financial reporting communication involves a number of corporate disclosures, both mandatory and voluntary. In this paper, we take a comprehensive approach to evaluating firm financial reporting communication strategy and examine the relationship between earnings management in the audited financial statements and a number of impression management techniques… (More)

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@inproceedings{GuillamnSaorn2004SelfservingFR, title={Self-serving financial reporting communication: A study of the association between earnings management and impression management}, author={Encarna Guillam{\'o}n-Saor{\'i}n and Carlos III de Madrid and Beatriz Garc{\'i}a Osma}, year={2004} }