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Keywords: Real activities
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Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (1): 187–210.
Published: 15 July 2021
...). Regulatory bodies, investors and auditors are all concerned about the firms' and individuals' attempts to manage earnings by either accrual-based activities (AEM) or real activities (REM) (Dechow, 1994 ; Geiger and North, 2006). This concern has given earnings management a significant spotlight...
