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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*

Keith L. Jones, Gopal V. Krishnan and Kevin D. Melendrez

Contemporary Accounting Research, 2008, vol. 25, issue 2, 499-531

Date: 2008
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https://doi.org/10.1506/car.25.2.8

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