IS THERE ANY INTERACTION BETWEEN REAL EARNINGS MANAGEMENT AND ACCRUAL-BASED EARNINGS MANAGEMENT?

This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.It specifically looks at the sequential nature of both forms of earnings management.REM is proxied by an abnormal amount of operating cash

Abstract Input Gyutoh saturation must be taken into account for applying rapid reorientation in the large angle manoeuvre of a quadrotor.In this paper, a backstepping-based inverse optimal attitude controller (BIOAC) is derived which has the property of a maximum convergence rate in the sense of a control Lyapunov function (CLF) under input torque