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Keywords: real activities management
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 149–169.
Published: 01 February 2019
...Neil L. Fargher; Wenxuan Hou; John Ziyang Zhang SUMMARY Prior research documents that nonfinancial firms resort to more real activities management when their ability to manage accruals is constrained by specialist auditors (e.g., Chi, Lisic, and Pevzner 2011 ; Burnett, Cripe, Martin...