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Published in 2019 at "European Management Journal"
DOI: 10.1016/j.emj.2018.10.006
Abstract: Abstract Most of the studies that try to predict business failure assume that accounts give a true and fair view of the financial position of a company, without considering that managers can discretionarily apply accounting…
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Keywords:
business failure;
predict business;
accounting anomalies;
accounting ... See more keywords