Does a Disaggregated Earnings Forecast Enable Detection of Management’s Manipulation of Real Activities?. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 3, p. 32–38, 2026. DOI: 10.69980/c96zy869. Disponível em: https://jtar.org/index.php/JTAR/article/view/121. Acesso em: 11 apr. 2026.