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Keywords: total accruals
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 59–81.
Published: 01 March 2023
... discretionary accruals, abnormal working capital accruals, and total accruals in the first year after rotation. This effect is restricted to smaller public companies. Data Availability: The data are from public sources and are available from the third author upon written request. JEL Classifications: M42...
Includes: Supplementary data