SSRN Electronic Journal · 2017 · 12 citations · 87 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial AccountingAccounting ConservatismEarnings QualityAnti-corruption IncentivesAnti-corruption MechanismsConservatism In Financial StatementsConservative AccountingFinancial Reporting AccountabilityFirm PerformanceNatural Experiment EvaluationPolitical Cost Hypothesis
87
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17