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Keywords: Internal agency conflicts
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Journal Articles
Journal of Applied Accounting Research (2015) 16 (2): 287–304.
Published: 14 September 2015
... that operate in multiple and dissimilar segments, suggesting that higher internal agency conflict might lead to the rounding up of earnings. Dr Xavier Garza-Gomez can be contacted at: GarzaX@uhv.edu © Emerald Group Publishing Limited 2015 Earnings management Benford’s law Internal agency...
