#2970. Accrual earnings management in response to an oil price shock
March 2027 | publication date |
Proposal available till | 30-05-2025 |
4 total number of authors per manuscript | 5500 $ |
The title of the journal is available only for the authors who have already paid for |
|
|
Journal’s subject area: |
Finance;
Economics and Econometrics; |
Places in the authors’ list:
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
Abstract:
The article examines the relationship between the oil price surge in 20XX and the revenue management of oil companies listed on the Oslo Stock Exchange. The results show a significant increase in management profits after the fall in oil prices. In addition, companies were found to have adjusted their earnings and during the third and fourth quarters of 20XX, anomalous accruals were identified that reduced earnings.
Keywords:
Accrual earnings management; Oil industry; Oil price shock
Contacts :