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Keywords: real activities
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 143–164.
Published: 01 March 2018
... that several demographic characteristics (i.e., age, gender, educational level, and financial work experience) of the entire team, as well as of the CEO/CFO and other team members separately, are significantly associated with both accrual-based and real-activities-based earnings management; these, in turn, may...
