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Keywords: earnings management incentive
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Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 195–218.
Published: 01 March 2019
... management incentive Managers' use of discretionary accruals to smooth reported earnings is pervasive in practice ( Graham, Harvey, and Rajgopal 2005 ). Such smoothing behavior is presumed by much of the academic literature to represent manipulative reporting. Managers are motivated to use...