id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-10198	Obeidat, Mohammed Ibrahim Sultan	Capital Structure Effect on the Practices of Earnings Management Phenomenon? The Evidence of Listed Firms in Abu Dhabi Securities Exchange	2016	23	.pdf	application/pdf	9685	416	48	Non-discretional accruals do not involve earnings management practice, whereas discretionary accruals are rich field for practicing the phenomenon of earnings management. Several procedures are taken to reduce the practices of earnings management such as the issuance of Sarbanes-Oxley Act, and corporate governance to reduce earnings management practices.	cache/ajfa-10198.pdf	txt/ajfa-10198.txt