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The Effect of Litigation Risk on Earnings Management in the Proximity to Debt Covenant Violation
The Effect of Litigation Risk on Earnings Management in the Proximity to Debt Covenant Violation
Bakalářská práce (OBHÁJENO)
Vedoucí práce: Novák, Jiří
Datum publikování: 2018
Datum obhajoby: 10. 09. 2018
Fakulta / součást: Fakulta sociálních věd / Faculty of Social Sciences
Abstrakt: This bachelor thesis aims to establish a relationship between earnings management in proximity to debt covenant violation and the presence of litigation risk. Central testable concept is Watts and Zimmerman (1990) debt ...