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The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran
;
Collins, Daniel W.
;
Jeanjean, Thomas
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
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