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Keywords: Financial engineering
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Journal Articles
Journal of Human Resource Costing & Accounting (2006) 10 (2): 72–91.
Published: 01 May 2006
... earnings manipulation and accruals management of earnings, the goal is to understand if such tools are used simultaneously or as substitute by firms. Findings After controlling for each cost determinants of such earnings management tool, firms use discretionary accruals and financial engineering...
