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This study examines the influence of futures on earnings management within the global gold mining industry, analyzing quarterly data from 2003 to 2019. It finds that gold firms engage in income-increasing accruals during contango periods and income-decreasing accruals during backwardation periods, highlighting the impact of futures prices on managerial accounting choices. The research contributes to understanding how commodity price cycles affect earnings management practices in the mining sector.

Author

fauzantambuak

Language

EN