Poveda, Francisco - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2001
During the nineties, the main issue in earnings management research has beenfocused on models¿ specification to … test earnings management hypothesis. It is shownthe main limitations associated with this methodology, and also it is … los noventa, la línea de investigación básica del earnings management ha girado en torno a la especificación de modelos …