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Keywords: Debt risk
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (1): 52–78.
Published: 19 October 2023
...Guotai Chi; Ahmed R. Gooda Purpose This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education. Design/methodology/approach The study uses a sample from listed firms in China from 2010...
