id	keyword
fbem-2001	management
fbem-2001	audit
fbem-2001	audit matters
fbem-2001	surplus
fbem-2001	surplus management
fbem-2001	disclosure
fbem-2001	earnings
fbem-2001	companies
fbem-2001	earnings management
fbem-2001	accounting
fbem-2001	research
fbem-2001	behavior
fbem-2001	governance
fbem-2001	effect