The following two-sub questions are based on Bratten, Payne, and Thomas (2015) published in Contemporary Accounting Rese

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The following two-sub questions are based on Bratten, Payne, and Thomas (2015) published in Contemporary Accounting Rese

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The following two-sub questions are based on Bratten, Payne, and
Thomas (2015) published in Contemporary Accounting Research,
entitled “Earnings Management: Do Firms Play “Follow the Leader”?”.
Answer the following questions. Explain how to examine its
hypothesis on the discretionary accruals part reported in
Tables 2 and 3. You may also need to explain equations (1) and
(2).
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