The role of supply chain management in the relationship between earnings management and idiosyncratic volatility
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The study "The role of supply chain management in the relationship between earnings management and idiosyncratic volatility" aims to investigate the association between earnings management and idiosyncratic volatility, as well as the role of supply chain management in moderating the relationship between the two using a quantitative approach. Two kinds of earnings management, real and accrual, are investigated towards idiosyncratic volatility. In measuring supply chain management and real earnings management, this study employs Kothari model and Cohen model, respectively.
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