Effect of Leverage on Real Earnings Management: Evidence from Korea
This study examines how leverage affects real earnings management (REM) in non-financial firms listed on the Korea Composite Stock Price Index from 2010 to 2018 by employing total, short-term, and long-term debt ratios (i.e., leverage) as independent variables and four REM metrics as dependent varia...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2020-03-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/12/6/2232 |