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Keywords: Opportunistic earnings management
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Journal Articles
International Journal of Emerging Markets (2023) 18 (11): 5454–5476.
Published: 30 March 2022
... The findings of the study reveal that opportunistic earnings management has a significant impact on earnings persistence when real earnings management is measured through abnormal increase in operating cash flows and abnormal reduction in discretionary expenditure. On the other hand, signalling earnings...
