Table 5

Differences between earnings management means

Mean year 2020Mean other yearst-test
AEM−0.01730.01982.58***
REM−0.00210.00541.56*
EM−0.01940.02533.98***

Note(s): *, **, ***: Significant at 0.1, 0.05 and 0.01 level, respectively

Source(s): Authors own work

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