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Keywords: segment earnings reconciliation
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Journal Articles
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (1): 259–283.
Published: 01 January 2024
... 19 05 2023 26 06 2023 2024 management accounting system segment reporting segment earnings reconciliation earnings management We also contribute to the literature that examines the association between financial and management accounting. Prior studies provide evidence...
