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Keywords: Accrual-based earnings management (AEM)
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (3): 535–551.
Published: 02 March 2020
... that sin firms do not engage in COGS manipulation to just meet earnings benchmarks. The results are robust after controlling accrual-based earnings management (AEM). Overall, in this setting, these results suggest that managers of sin firms engage less in RAM to meet earnings benchmarks. Originality...
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