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Bowman and Navissi - 2003 - Earnings Management and Abnormal Returns Evidence From The 1970-1972 Price Control Regulations by abrehamabewa1986 is a document available to read on EtoBox.

This study investigates the relationship between earnings management and abnormal returns during the 1970-1972 Price Control Regulations in New Zealand. The authors find that firms negatively affected by these regulations tend to engage in more aggressive earnings management to increase the chances of price increase approvals. The research supports the hypothesis that abnormal returns can predict discretionary accruals, thus validating the earnings management model used in the study.

Author

abrehamabewa1986

Language

EN