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Keywords: Earnings surprise games
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Journal Articles
Bloated balance sheet, earnings management, and forecast guidance
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (2): 120–140.
Published: 11 May 2012
...) and suggest that reporting standards, internal monitoring mechanisms, or accounting regulations that intend to mitigate earnings management and earnings surprise games are unlikely to totally eliminate them because of the interactions among accrual‐based earnings management, real earnings management...
