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This study explores the relationship between company earnings management and the relative value relevance of book value … and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms … whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance …
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While financial statements are the primary source of information about a firm, they tend to be under earnings … temporary differences and the taxable temporary differences. In addition, we analyze which of the two earnings components are … increases more earning persistence than accruals. Therefore, deductible temporary difference may be an indicator of earnings …
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