HIGHLIGHTS
- who: European Union (EU). and collaborators from the University of Zaragoza, Spain have published the paper: VALUE RELEVANCE OF ACCOUNTING FIGURES IN PRESENCE OF EARNINGS MANAGEMENT. ARE ENFORCEMENT AND OWNERSHIP DIFFUSION REALLY ENOUGH?, in the Journal: (JOURNAL)
- what: Moving from these initial variables, using the Principal Components Analysis (PCA) the authors assess a single aggregate score (ENFit) that is a metric which proxies the quality of enforcement mechanisms of the countries in which entities are listed. The authors provide evidence that the solution to the problem of manipulation in reported financial information lies not in . . .
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