Open AccessThe impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management
Author(s) -
Isaac Selasi Awuye,
François Aubert
Publication year - 2022
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
DOI - 10.5897/jat2022.0519
Subject(s) - earnings management , accrual , leverage (statistics) , business , earnings , accounting , computer science , machine learning