التنوع المؤسسي وإدارة الأرباح القائمة على الاستحقاق والحقيقية: علاقة غير خطية.
Purpose?This study aims to examine the non-linear relationship between corporate
diversification and real and accrual earnings management, using a sample of 5,659 US firm-year
observations for 1,221 firms covering the period from 2001 to 2012.
