Altarawneh, Marwan; Shafie, Rohami; Ishak, Rokiah; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20
management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … strategic decisions and are less likely to engage in earnings management. Hence, they are associated with high financial …