Real and accrual earnings management and IPO failure risk

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The impact of audit quality on real and accrual earnings management around IPOs (2017, background): “Alhadab et al. (2015). Regulators and standard setters should therefore strengthen the emphasis placed on these forms of earnings management, as the consequences of manipulation are not costless.”
The effect of financial leverage on real and accrual-based earnings management (2017, background): “This provides the framing for the examination of our research questions within the revelation theory, which predicts that EM is possible when a number of perfect market conditions hold (Alhadab et al. 2015, Walker 2013). Finally, we find that leverage-induced AM is significantly more negatively pena”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, methodology): “, 2014; Alhadab et al., 2015, among others) we compute REM statistics by using the residuals from the Roychowdhury model (2006) and AEM ones by using residuals from the Kothari et al.”