Setting the Bar: earnings management during a change in accounting standards
Vedran Capkun (),
Anne Jeny,
Thomas Jeanjean and
L. A. Weiss
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Vedran Capkun: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
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Keywords: Earnings management; Change; Accounting standards (search for similar items in EconPapers)
Date: 2011-01
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Citations: View citations in EconPapers (3)
Published in AAA Financial Accounting and Reporting, Jan 2011, Tampa, United States
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Working Paper: Setting the Bar: Earnings Management During a Change in Accounting Standards (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00577836
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