Keywords: Accrual accounting
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Journal Articles
Revista de Contabilidad – Spanish Accounting Review (2026) 29 (2): 228–245.
Published: 01 July 2026
... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Accrual accounting Earnings management Financial reporting quality Local government Political factors H21 H7 H83 Agència de Gestió d’Ajusts Universitaris i de Recerca (AGAUR...

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