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a) Differentiate between the substance over form approach and the rules-based legalistic approach standards in the context of understanding earnings management or creative accounting in
a) Differentiate between the "substance over form" approach and the rules-based legalistic approach standards in the context of understanding "earnings management" or "creative accounting" in international contexts. Use relevant examples to support your answer.
b) Discuss any two accounting theories which have improved our standing of international accounting. Refer to at least one research paper to support your answer.
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