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Keywords: Exogenous shock
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (1): 58–73.
Published: 28 November 2023
... al., 1995). This study attempts to overcome these issues by taking advantage of the exogenous shock in oil price which occurred in 2014 and by using a difference-in-differences approach to investigate the effect on earnings management caused by a negative shift in fundamental performance...
