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The value relevance of alternative earnings measures : a comparison of pro forma, GAAP, and I/B/E/S earnings
Entwistle, Gary M.
;
Feltham, Glenn D.
;
Mbagwu, Chima
- In:
Journal of accounting, auditing & finance
25
(
2010
)
2
,
pp. 261-288
Persistent link: https://www.econbiz.de/10003991435
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Managerial incentives for income smoothing through bank loan loss provisions
Kanagaretnam, Kiridaran
;
Lobo, Gerald J.
;
Mathieu, Robert
- In:
Review of quantitative finance and accounting
20
(
2003
)
1
,
pp. 63-80
Persistent link: https://www.econbiz.de/10001744096
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