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Keywords: F53
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.
Published: 15 June 2023
... Russia F53 G32 M14 M41 Earnings management refers to the efforts of firms' managers to report the desired levels of earnings. Companies may manipulate earnings to influence stock prices (Cheng et al., 2015 ; McAnally et al., 2008), build “cookie jar” reserves (Fogel...
