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Keywords: Positive accounting theory
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Journal Articles
Effect of recapitalization obligation regulation on earnings management: post-COVID-19 pandemic evidence from Italy
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–15.
Published: 20 March 2026
... on the positive accounting theory framework, the results indicate that regulation drives managers' decisions to manipulate earnings and that reintroducing a previously suspended regulation does not necessarily improve the accounting quality. Originality/value Thus, the results indicate the usefulness...
