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Keywords: Abnormality
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Journal Articles
European Journal of Management and Business Economics (2022) 31 (4): 453–468.
Published: 06 July 2021
...). Design/methodology/approach The study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS...
