ISSUES IN TESTING EARNINGS MANAGEMENT AND AN INSTRUMENTAL VARIABLE APPROACH

Sh Kang and K Sivaramakrishnan

Journal of Accounting Research, 1995, vol. 33, issue 2, 353-367

Keywords: Research Methodology; Earnings management; Discretionary accruals (search for similar items in EconPapers)
JEL-codes: C81 G10 G14 M41 (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:33:y:1995:i:2:p:353-367

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DOI: 10.2307/2491492

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