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Auditor changes and discretionary accruals

  • DeFond, Mark L.
  • Subramanyam, K. R.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3V7J1TV-2/2/66b847ebfe97d6ea6a9cb5c6dd9da453
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 25 (1998)
    Issue (Month): 1 (February)
    Pages: 35-67

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    Handle: RePEc:eee:jaecon:v:25:y:1998:i:1:p:35-67
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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    1. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    2. Hagerman, Robert L. & Zmijewski, Mark E., 1979. "Some economic determinants of accounting policy choice," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 141-161, August.
    3. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    4. Pourciau, Susan, 1993. "Earnings management and nonroutine executive changes," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 317-336, April.
    5. DeFond, Mark L. & Park, Chul W., 1997. "Smoothing income in anticipation of future earnings," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 115-139, July.
    6. Ella Mae Matsumura & K.R. Subramanyam & Robert R. Tucker, 1997. "Strategic Auditor Behavior and Going-Concern Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(6), pages 727-758.
    7. DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J., 1994. "Accounting choice in troubled companies," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 113-143, January.
    8. DeAngelo, H,, 1991. "Union Negotiation and Corporate Policy : A Study of Labor "Givebacks" in the Domestic Stel Industry During the 1980s," Papers 91-24, Southern California - School of Business Administration.
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