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Keywords: Industry characteristics
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2015) 14 (3): 324–347.
Published: 10 August 2015
.... Originality/value – To the authors’ knowledge, this is the first study which documents the role of various industry characteristics in influencing earnings management activity. It highlights the importance of considering industry level variables in a study on earnings management and, hence, adds...
