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The Effect of Liquidity Ratios on Earnings Management: Portuguese Listed Firms Case
Paulo Jorge Varela Lopes Dias (Dias, P.); Kostyantyn Stefanyshyn (Stefanyshyn, K.);
Event Title
14th Iberian Conference on Information Systems and Technologies (CISTI)
Year (definitive publication)
2019
Language
Portuguese
Country
Portugal
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Abstract
Aiming to capture and understand the liquidity implications in the quality of financial information, in the present study, the liquidity ratio will be empirically tested within the Earnings Management using observations made from 2013 to 2017, collected from a sample of Portuguese listed firms and with accounting data collected from Thomson Reuters Datastream.
Acknowledgements
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Keywords
Liquidity,Earnings Management,Listed firms,accounting
Fields of Science and Technology Classification
  • Physical Sciences - Natural Sciences
Publication Identifiers
ci-pub-66675
000492038200047
Other Publication Details
Yes
Coimbra, Portugal
Conference
International
Oral Presentation