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This paper investigates the differences in real earnings management (REM) between parent firms and nonparent firms within business groups, revealing that ultimate parent firms exhibit lower abnormal production costs and discretionary expenses, yet higher abnormal cash flow from operations compared to nonparent firms. The findings challenge conventional expectations regarding the relationship between these variables and suggest that business groups may employ different strategies for earnings management. The

Author

Ayu Suryandari Unmas

Language

EN