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Keywords: Accrual manipulation
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Journal Articles
Detecting earnings management: a comparison of accrual and real earnings manipulation models
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (2): 344–379.
Published: 26 August 2022
... findings when using these models in future research. Originality/value The findings address the earnings management literature, guided by the agency theory. © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Accrual manipulation Real accounts...
