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

How to cite this article

APA /
Awuye, I. S., & Aubert, F. (2022). The impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management. Journal of Accounting and Taxation, 14(1), 89-101.
Chicago /
Isaac Selasi Awuye and François Aubert. "The impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management." Journal of Accounting and Taxation 14, no. 1 (2022): 89-101.
MLA /
Isaac Selasi Awuye and François Aubert. "The impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management." Journal of Accounting and Taxation 14.1 (2022): 89-101.
DOI /
https://doi.org/10.5897/JAT2022.0519
URL /
https://academicjournals.org/journal/JAT/article-abstract/74FBB0F68747

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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