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Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers".
EM occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports, either to mislead stakeholders about the underlying economic performance of the firm or to influence contractual outcomes that depend on reported accounting numbers (Healy and Wahlen 1999).
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Among these, data quality and timeliness are essential characteristics influenced by several factors that depend on reporting personnel [ 15, 16].
Hence, depending on reported ranges of metabolite concentrations, our algorithm may yield different flux distributions.
Visitors were allocated to a standard or limited screening protocol depending on reported sexual behaviour.
TB surveillance has traditionally depended on reporting by laboratories, public health clinics, hospitals, and private practitioners.
The household survey depended on reporting that is subject to recall bias.
Studies assessing the completeness of reporting by using an included reporting guideline (termed "evaluations") (1990 to October 2011; addendum searches in January 2012) from searches of either Medline, Embase, and the Cochrane Methodology Register or Scopus, depending on reporting guideline name.
Some other violent crimes, such as rape, also appear to be down, though statistics that depend on reports from the public are less reliable.
The values depend on reports from other countries to suggest recommended dietary allowances [ 8, 11, 13, 14, 18, 30– 30].
The cytotoxicity of Mtb did not depend on the reported membrane-disruptive function encoded by genes of the mycobacterial RD1 region [6].
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com