Relationship between Fuel Price Volatility with Earnings Management in African Airlines: The Perspective of Real Activities Earnings Management
Abstract
This study examines data from the COMPUSTAT database, and annual reports for the period from 2002Q1 to 2018O4 in African Airlines. The results show that fuel price volatility positively influenced real earnings management such as cash flow from operations and discretionary expenditures. In addition, fuel price volatility also positively to real earnings management such as product costs (but this variable is non-significant).
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PDFDOI: https://doi.org/10.22158/jetr.v3n4p67
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