Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
Year of publication: |
2011
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Authors: | Baber, William R ; Kang, Sok-Hyon ; Li, Ying |
Published in: |
The accounting review : a journal of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 2102249. - Vol. 86.2011, 4, p. 1189-1213
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