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Evidence on the effect of bonus schemes on accounting procedure and accrual decisions

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  • Kaplan, Robert S.
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 7 (1985)
    Issue (Month): 1-3 (April)
    Pages: 109-113

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    Handle: RePEc:eee:jaecon:v:7:y:1985:i:1-3:p:109-113

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Sondes Draief Chouaya, 2008. "Gestion des résultats, atteinte des seuils et coût d'endettement," Post-Print halshs-00522515, HAL.
    2. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
    3. James K. Self, 2006. "Asymmetric Stationarity in National Stock Market Indices: An MTAR Analysis," The Journal of Business, University of Chicago Press, vol. 79(6), pages 3153-3174, November.
    4. Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer, vol. 18(4), pages 461-494, August.
    5. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    6. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
    7. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    8. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.
    9. Sanjog Misra & Harikesh Nair, 2011. "A structural model of sales-force compensation dynamics: Estimation and field implementation," Quantitative Marketing and Economics, Springer, vol. 9(3), pages 211-257, September.

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