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The pricing of discretionary accruals

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  • Subramanyam, K. R.

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  • Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    • Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:249-281
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