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Earnings management to avoid earnings decreases and losses

David Burgstahler and Ilia Dichev

Journal of Accounting and Economics, 1997, vol. 24, issue 1, pages 99-126

Date: 1997
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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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