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Keywords: Smoothing
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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
... management practices in Malaysian industries. Among industry-level variables, capital intensity, volatility and profitability are found to influence aggregate earnings management. Further analysis shows that volatility only influences the smoothing measure while profitability influences the discretionary...
