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Keywords: Signalling earnings management
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Journal Articles
International Journal of Emerging Markets (2023) 18 (11): 5454–5476.
Published: 30 March 2022
... and signalling earnings management. The extant literature argues that when managers practice opportunistic earnings management to boost the current period earnings, it will adversely affect the future performance of the firm and destroy the value of the firm in the market. DeFond (2002) and Hirshleifer...
