Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices

Andrew J. Leone and Steve Rock

Journal of Accounting and Economics, 2002, vol. 33, issue 1, pages 43-67

Date: 2002
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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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