Abstract:The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016. Most prior studies on earnings management have used data from large economies with relative stable macroeconomic contexts (e.g., USA). Our knowledge about earnings management in smaller economies is rather limited. To fill this void, we conducted our study in Greece and focused on the abovementioned period, which is very interesting given that Greece experi… Show more
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