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Earnings management strategy of pension plan changing firms
(2022-08-16)
This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ...
THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT
(2020-08-10)
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ...