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Does Eva Influence The Level Of Earnings Management Practices?

Table 2: A preview of the calculated variable.

Company Variables
T A i t A i t - 1 1 A i t - 1 ∆ R E V i t - Δ R E C i t A i t - 1 P P E i t A i t - 1
Company 1 0.011997 8.38E-06 0.216569 0.532105
Company 2 0.069309 2.96E-05 0.12202 0.020171
Company 3 0.065585 1.83E-05 0.146792 0.019156
Company 4 -0.03155 6.41E-06 0.039437 0.821519
FamaSvabovaCompany … … … … …
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