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Keywords: real activities managementClose
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 25–49.
Published: 01 May 2022
... through R&D management is used to inform investors because R&D management is relatively more difficult to detect and curb. We find that R&D management, which represents a subset of real activities management, is associated with more informative earnings, but the association is weaker relative...