Are Oust
Biographic Data
| ID | 9210894 |
|---|---|
| NAME | Are Oust |
| GIVEN NAMES | Are |
| FAMILY NAME | Oust |
| SIGNATURE | OUST A |
| AFFILIATIONS | Norwegian University of Science and Technology |
| ORCID | 0000-0002-0601-5268 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2024 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Earnings management in local governments under a soft control regime
Purpose This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study. Design/methodology/approach The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al. , 1995) models to construc…
No prominent works on this page.
Earnings management in local governments under a soft control regime
Purpose This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study. Design/methodology/approach The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al. , 1995) models to construc…
Accounting (1 works) · Auditing, Earnings Management, Governance (1 works) · Business (1 works) · Decentralization (1 works) · Earnings (1 works) · Earnings Management (1 works) · Economics (1 works) · Fiscal Policies and Political Economy (1 works) · Management (1 works) · Market economy (1 works)