University of Sfax - High Institute of Business Studies Sfax Tunisia
Discretionary accruals, efficient capital markets, firm performance
securitisation gains, discretionary accruals, real manipulation
securitization gains,discretionary accruals, real manipulation, firm value
Non-financial performance measures, Earnings management constraints, Executive compensation discretionary accruals
Opportunistic Special Purpose Entities, discretionary accruals, earnings management, firm value
Financial engineering, securitization, defeasance, earnings management, disclosure quality, firm value
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