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article · 2001

The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies

Outlines the rapid growth of “new economy” companies in Australia and compares their levels of earnings management with “old economy” firms, using data on al...

73 citationsDOI: https://doi.org/10.1108/03074350110767420
The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies