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Keywords: discretionary accruals
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Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2022) 7 (1): 69–83.
Published: 01 March 2022
... hypothetical two-step procedure that might be used to assess the effect of having a Big N auditor on firms' earnings management, measured as discretionary accruals. A typical paper might proceed as follows: In the first step, discretionary accruals are estimated by regressing total accruals...
