Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - In: Borsa Istanbul Review 25 (2025) 1, pp. 57-65
demonstrates that sanctions do not significantly influence accrual-based earnings management. However, it reveals a robust positive … induced by sanctions, firms may find employing real earnings management strategies more advantageous than accrual … political sanctions enhance the substitution relationship between real and accrual earnings management. …