Does short-term debt lead to more "earnings management"?

In another paper from the FMAs, Gupta and Fields look at whether more short term debt leads to more "earnings management."Does short-term debt lead to more "earnings management"?Short answer: YES.Longer answer:Intuitively the idea behind the paper is that if a firm has to go back to the capital markets, they do not want to do so when times are bad. Of course, sometimes times are bad. In those