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