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Does the corporate life cycle affect earnings management? Evidence from Central European countries

Research background: Earnings manipulations are a global phenomenon, the aim of which is not only to improve the financial position in accordance with Positive Accounting Theory, but also other goals of the company in accordance with the management strategy. However, the diversity of the company’s g...

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Autor principal: Michalkova Lucia
Formato: Artigo
Idioma:Inglês
Publicado em: EDP Sciences 2021-01-01
coleção:SHS Web of Conferences
Assuntos:
Acesso em linha:https://www.shs-conferences.org/articles/shsconf/pdf/2021/40/shsconf_glob2021_03020.pdf
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