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Keywords: Real earnings management
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Journal Articles
Journal:
Management Decision
Management Decision (2022) 60 (11): 2972–2989.
Published: 25 March 2022
...) and real earnings management (REM). Design/methodology/approach Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries. Findings Results suggest...
