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A review of accounting literature on earnings management indicates that leverage limits earnings management due to the scrutiny of auditors and regulators. Since these studies survey the relation between leverage and accrual-based earnings management, it is predicted that leveraged firms manage their earnings through real activities manipulation. Therefore the purpose of this paper is to examine whether leverage lead to move from accrual-based earnings management to real earnings management.doi:10.6007/ijarafms/v6-i2/2039 fatcat:y46alqzb2na2hot5k6f36rekne