Keywords: Discretionary long term accruals
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Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
... decades, Presents an industry-wise and year-wise analysis, Calculates earnings management during pre-issue, issue and post-issue years, Studies earnings management with three proxies i.e. discretionary accruals (DA), discretionary current accruals (DCA) and discretionary long-term accruals (DLA...

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