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Keywords: Heterogeneity of managers
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Journal Articles
Accounting Research Journal 1–23.
Published: 21 May 2026
... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Accounting residual control rights Managerial entrenchment Accrual-based earnings management Real earnings management Heterogeneity of managers Accounting information provides...

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