Does research and development activity increase accrual-based earnings management?

Keyphrases

• Development Activities 100%
• Accrual Earnings Management 100%
• Development Intensity 100%
• Research Intensity 100%
• Discretionary Accruals 100%
• Earnings Volatility 66%
• Development Development 33%
• Earnings Management Practices 33%
• General Management 33%
• Information Uncertainty 33%
• Development Research 33%

Economics, Econometrics and Finance

• Accounting Policy 100%
• Research and Development 100%
• Profit 42%
• Discretionary Accruals 42%
• Volatility 28%
• Industry 14%