Matches in SemOpenAlex for { <https://semopenalex.org/work/W2076244978> ?p ?o ?g. }
- W2076244978 endingPage "38" @default.
- W2076244978 startingPage "26" @default.
- W2076244978 abstract "Abstract In this study, we investigate the association between earnings management and information asymmetry considering environmental uncertainty. Results show that a complex and dynamic environment weakens the relationship between discretionary accruals and information asymmetry measured as share price volatility and bid-ask spread. More specifically, the positive relationship between earnings management and information asymmetry is weakened for diversified firms, those intensively investing in R&D, and those facing high sales volatility. This highlights the difficulty for investors to assess earnings management in an uncertain environment. Finally, in such a context, discretionary accruals are more likely to be detected by investors for firms cross-listed on a U.S. stock exchange, a more liquid and transparent stock market compared with the Canadian stock market." @default.
- W2076244978 created "2016-06-24" @default.
- W2076244978 creator A5003007912 @default.
- W2076244978 creator A5051508397 @default.
- W2076244978 creator A5051829471 @default.
- W2076244978 date "2013-01-01" @default.
- W2076244978 modified "2023-10-03" @default.
- W2076244978 title "The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence" @default.
- W2076244978 cites W1526996522 @default.
- W2076244978 cites W1907498074 @default.
- W2076244978 cites W1984853109 @default.
- W2076244978 cites W1986187321 @default.
- W2076244978 cites W1991552238 @default.
- W2076244978 cites W1993794559 @default.
- W2076244978 cites W2028261688 @default.
- W2076244978 cites W2029131118 @default.
- W2076244978 cites W2030498487 @default.
- W2076244978 cites W2030774206 @default.
- W2076244978 cites W2038731314 @default.
- W2076244978 cites W2044473084 @default.
- W2076244978 cites W2044552723 @default.
- W2076244978 cites W2049678663 @default.
- W2076244978 cites W2054965424 @default.
- W2076244978 cites W2055418603 @default.
- W2076244978 cites W2056209331 @default.
- W2076244978 cites W2057190074 @default.
- W2076244978 cites W2063492438 @default.
- W2076244978 cites W2069712330 @default.
- W2076244978 cites W2071892020 @default.
- W2076244978 cites W2074132263 @default.
- W2076244978 cites W2075288496 @default.
- W2076244978 cites W2076035820 @default.
- W2076244978 cites W2079352989 @default.
- W2076244978 cites W2082394957 @default.
- W2076244978 cites W2091033472 @default.
- W2076244978 cites W2134267941 @default.
- W2076244978 cites W2139981886 @default.
- W2076244978 cites W2148064970 @default.
- W2076244978 cites W2151699494 @default.
- W2076244978 cites W2160184254 @default.
- W2076244978 cites W2176195673 @default.
- W2076244978 cites W2180206835 @default.
- W2076244978 cites W2313460270 @default.
- W2076244978 cites W2319708529 @default.
- W2076244978 cites W2321113091 @default.
- W2076244978 cites W2528295441 @default.
- W2076244978 cites W3121245982 @default.
- W2076244978 cites W3121531922 @default.
- W2076244978 cites W3121609454 @default.
- W2076244978 cites W3121691954 @default.
- W2076244978 cites W3121865505 @default.
- W2076244978 cites W3121868245 @default.
- W2076244978 cites W3121985897 @default.
- W2076244978 cites W3122263515 @default.
- W2076244978 cites W3122489987 @default.
- W2076244978 cites W3122547505 @default.
- W2076244978 cites W3122697520 @default.
- W2076244978 cites W3122816225 @default.
- W2076244978 cites W3123854255 @default.
- W2076244978 cites W3124170598 @default.
- W2076244978 cites W3124846632 @default.
- W2076244978 cites W3124868009 @default.
- W2076244978 cites W3124954745 @default.
- W2076244978 cites W3124979649 @default.
- W2076244978 cites W3125717595 @default.
- W2076244978 cites W3125751660 @default.
- W2076244978 cites W3125970508 @default.
- W2076244978 cites W4237183086 @default.
- W2076244978 cites W3123100321 @default.
- W2076244978 doi "https://doi.org/10.1016/j.intaccaudtax.2013.02.002" @default.
- W2076244978 hasPublicationYear "2013" @default.
- W2076244978 type Work @default.
- W2076244978 sameAs 2076244978 @default.
- W2076244978 citedByCount "40" @default.
- W2076244978 countsByYear W20762449782014 @default.
- W2076244978 countsByYear W20762449782015 @default.
- W2076244978 countsByYear W20762449782016 @default.
- W2076244978 countsByYear W20762449782018 @default.
- W2076244978 countsByYear W20762449782019 @default.
- W2076244978 countsByYear W20762449782020 @default.
- W2076244978 countsByYear W20762449782021 @default.
- W2076244978 countsByYear W20762449782022 @default.
- W2076244978 countsByYear W20762449782023 @default.
- W2076244978 crossrefType "journal-article" @default.
- W2076244978 hasAuthorship W2076244978A5003007912 @default.
- W2076244978 hasAuthorship W2076244978A5051508397 @default.
- W2076244978 hasAuthorship W2076244978A5051829471 @default.
- W2076244978 hasConcept C10138342 @default.
- W2076244978 hasConcept C111472728 @default.
- W2076244978 hasConcept C121332964 @default.
- W2076244978 hasConcept C121955636 @default.
- W2076244978 hasConcept C137577040 @default.
- W2076244978 hasConcept C138885662 @default.
- W2076244978 hasConcept C144133560 @default.
- W2076244978 hasConcept C166052673 @default.
- W2076244978 hasConcept C2524010 @default.
- W2076244978 hasConcept C2781009383 @default.
- W2076244978 hasConcept C2781426361 @default.