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Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”

Journal

Review of Accounting Studies

Subject

Accounting

Publishing details

Review of Accounting Studies 2013 Vol 18:3 p 892-898

Authors / Editors

Lawrence A

Biographies

Lawrence A

Publication Year

2013

Keywords

Integral method of accounting; Earnings management; Unbiased application of GAAP; Earnings quality; Alternative annual earnings; Write-downs