Earnings Management? Averaging, Sample Selection Bias, and ... · of earnings management; before one can draw conclusions regarding the presence/absence of earnings management, evidence
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Detecting Earnings Management: A New Approachfinpko.faculty.ku.edu/myssi/FIN938/Dechow Hutton Kim & Sloan... · 1 1. Introduction Earnings management is an important accounting issue
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Camouflaged Earnings Management* - Columbia · PDF file1 Camouflaged Earnings Management 1. Introduction The practice of earnings management has been discussed and documented extensively
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Potential errors in detecting earnings management ...faculty.som.yale.edu/jakethomas/papers/amt.pdf · Potential errors in detecting earnings management: ... (for examples, see Dechow,
CHAPTER 3 – EARNINGS MANAGEMENT AND FRAUD · CHAPTER 3 – EARNINGS MANAGEMENT AND FRAUD 3.1 This chapter describes earnings management and fraud. ... auditing standards (GAAS)
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Detecting Earnings Management: A New Approach Hutton Kim & Sloan_Dete… · This paper provides a new approach to testing for accrual-based earnings management. Our approach exploits
