Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

The impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management

Isaac Selasi Awuye
  • Isaac Selasi Awuye
  • Clermont Recherche Management, ESC Clermont Business School, France.
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François Aubert
  • François Aubert
  • Clermont Recherche Management, Université Clermont Auvergne, France.
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  •  Received: 04 January 2022
  •  Accepted: 18 February 2022
  •  Published: 28 February 2022

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