id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-325	Muhammad, Aisha Chado	THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA 	2024	28	.pdf	application/pdf	10436	427	41	According to this definition, there are two aspects to the concept of earnings management: real earnings management (REM), which is defined as manipulating real activity, and accounting earnings management (AEM), which assumes managers use accrual-based accounting decisions. Polytechnica Hungarica Vol. 17, No. 9, 2020 Suffian M.T.M, Sanusi Z.M & Mastuki (2018) Real earnings management and firm ealue: Empirical evidence from Malaysia Malaysian Accounting Review, Volume 14 No. 1, 2015 Susanto Y.K (2017) Accrual earnings management, real earnings management, firm value International Journal of Business, Economics and Law, Vol. 14, Issue 1 (December)	cache/gujaf-325.pdf	txt/gujaf-325.txt