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The influence of leverage on accrual-based and real earnings management: Evidence from the UK

The crucial aim of this study is to observe the association between leverage and earnings management using accrual-based earnings management (AEM) and real earnings management (REM) practices among the firms listed on the London Stock Exchange. To keep unobservable elements under control, this stud...

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Autor principal: Basiem Al-Shattarat
Format: Artigo
Idioma:Inglês
Publicat: Universidad de Murcia 2024-07-01
Col·lecció:Revista de Contabilidad: Spanish Accounting Review
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Accés en línia:https://revistas.um.es/rcsar/article/view/499761
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