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Keywords: Discretionary measure
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Journal Articles
Industry characteristics and earnings management: a study of Malaysian industries
Available to Purchase
International Journal of Emerging Markets (2018) 13 (5): 837–854.
Published: 29 November 2018
... earnings due to the limited cash flow available to do so. Smoothing Earnings management Industry studies Discretionary measure Over the past two decades, various accounting scandals have rocked the world and these scandals have been an impetus for studies on earnings management. The problem...
