Aburisheh, Khaled Eriej; Dahiyat, Ahmad Abdelrahim; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-16
This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings … control variables including managerial ownership and financial leverage have an impact on earnings management. However, firm … size as the control variable has no impact on earnings management. …