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Keywords: accruals
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Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 153–193.
Published: 01 March 2019
... used by growing firms are likely to be identified as upward earnings management by widely used annual accrual expectation models. I find that incorporating linear and nonlinear growth measures (for various assets and a growth factor) into these models increases the explanatory power by 1.01 percent...