id	keyword
ajfa-10198	earnings management
ajfa-10198	firms
ajfa-10198	study
ajfa-10198	practices
ajfa-10198	phenomenon
ajfa-10198	management phenomenon
ajfa-10198	management practices
ajfa-10198	accruals
ajfa-10198	structure
ajfa-10198	accounting
ajfa-10198	capital
ajfa-10198	debt
ajfa-10198	journal