The butterfly effect and earnings management: Analysis of long-term consequences of short-term adjustments

This paper investigates earnings management and its long-term consequences in the industrial sector of the MSM companies over a sample from 2011 to 2020. This study will test the effect of DAC, the most popular instrument employed in accounting practices for earnings management, on objective measur...

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Bibliographic Details
Main Authors: Ammar Razzaq Al Rubaye, Omar Adeeb Qassim, Salah Chyad Kadhim, Inas Mekee Abed
Format: Article
Language:English
Published: Research and Development Academy 2025-02-01
Series:Heritage and Sustainable Development
Online Access:https://www.hsd.ardascience.com/index.php/journal/article/view/1033
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