Accruals and real earnings management : testing the debt covernant hypothesis
Year of publication: |
2016
|
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Authors: | Butt, Umar ; Chamberlain, Trevor W. ; Sarkar, Sudipto |
Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 6.2016, 3, p. 167-196
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Subject: | debt covenant violation | accruals manipulation | real earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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