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Use of benchmarks in predicting earnings management?

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  • Richard Kent
  • James Routledge
  • Karen McPherson

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  • Richard Kent & James Routledge & Karen McPherson, 2017. "Use of benchmarks in predicting earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 239-260, March.
  • Handle: RePEc:bla:acctfi:v:57:y:2017:i:1:p:239-260
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    File URL: http://hdl.handle.net/10.1111/acfi.12130
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    References listed on IDEAS

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    6. Greg Clinch & Damian Fuller & Brett Govendir & Peter Wells, 2012. "The accrual anomaly: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(2), pages 377-394, June.
    7. Pamela Kent & James Routledge & Jenny Stewart, 2010. "Innate and discretionary accruals quality and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 171-195, March.
    8. Cindy Durtschi & Peter Easton, 2009. "Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1249-1281, December.
    9. Habib, Ahsan & Hossain, Mahmud, 2008. "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 79-91.
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    Cited by:

    1. Xin Yao Li & Pei-Wen Chen, 2020. "Meeting Dividend Thresholds Through Earnings Management of Listed Companies in South Africa," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(6), pages 1-5.

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