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    • Firm life cycle and real - Activity based earnings management 

      Nagar, Neerav; Radhakrishnan, Suresh (Indian Institute of Management Ahmedabad, 2015-12-15)
      We examine real-activity based earnings management, i.e., cuts in discretionary innovation/marketing spending and overproduction for meeting the earnings benchmark of avoiding losses across firms’ life cycle. We use the ...