Earnings discontinuity as the proxy for earnings management : empirical study from the UK, Germany and the Czech Republic
Year of publication: |
2019
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Authors: | Svitlík, Jan ; Žárová, Marcela Zárybnická |
Published in: |
European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 13.2018, 4, p. 25-40
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Subject: | Czech Republic | Earnings Discontinuity | Earnings Management | Germany | United Kingdom | Tschechien | Deutschland | Bilanzpolitik | Accounting policy | Großbritannien | Gewinn | Profit |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.efaj.217 [DOI] hdl:10419/242263 [Handle] |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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