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Keywords: Peer effects
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Journal Articles
Do companies emulate the harmful activities of their competitors? The case of real earnings management
Available to Purchase
Journal of Applied Accounting Research (2026) 27 (1): 141–163.
Published: 10 June 2025
...Viviana Ecca; Alessandro Mura Purpose Combining the expectations of agency theory and earnings management theoretical models, we investigate whether publicly held companies engage in real earnings management (REM) as a result of peer effects. Design/methodology/approach We employ a sample...
