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Keywords: Earnings distribution
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Journal Articles
Journal of Applied Accounting Research (2018) 19 (3): 401–422.
Published: 10 September 2018
... a large sample of US firms for the period 2002–2011, regression analysis and earnings distribution approach are employed to examine the earnings management of small-profit and small-loss firms in terms of both accruals management and real activities manipulation. Findings The results suggest that both...
