Chouaibi, Jamel; Zouari, Ghazi; Khlifi, Sawssen - In: International Journal of Law and Management 61 (2019) 1, pp. 151-169
Purpose The purpose of this paper is to examine the effect of R&D intensity on the real earnings management index. Design/methodology/approach The authors proceed with dividing the full sample into two sub-samples, in accordance with the R&D associated intensity median. The final test sample...