The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market

Abstract

Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results.

Keywords

• accrual-based earnings management
• real earnings management
• industrial listed companies
• the warsaw stock exchange
• l25
• m41