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Keywords: Manipulation
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1540–1556.
Published: 26 June 2024
...Julien Le Maux; Nadia Smaili Purpose The purpose of this study is to explore whether managers and firms engage in bundle manipulation. It examines the effect of discretionary accruals and real activities manipulation on the level of complexity in annual reports. Design/methodology/approach...
