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Keywords: Random effects
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Journal Articles
Earnings management in local governments under a soft control regime
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (3): 277–295.
Published: 05 December 2023
... for an empirical study. Design/methodology/approach The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model. Findings The authors test the hypothesis...
