id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-8236	Santos, Pinho, Carlos ; Gomes, Santos, Paula ; Carla, Martinho, 	Earnings management: Is accrual usage abusive? Auditors perception of accounting practices in Angola	2025	11	.pdf	application/pdf	6451	331	43	Abstract: This research explores auditors' perceptions regarding earnings management practices in Angola, with a particular focus on the use of accruals as a mechanism for manipulating financial results. This paper aims to fill this gap by addressing earnings management practices in Angola, a country that has suffered several financial scandals, which have even led the Financial Action Task Force (FATF) to put the country on the grey list	cache/easat-8236.pdf	txt/easat-8236.txt