Earnings management using asset sales: Interesting issues for further study under unique institutional settings
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References listed on IDEAS
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- Gin Chong & Henry Huang & Yi Zhang, 2012. "Do US commercial banks use FAS 157 to manage earnings?," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(1), pages 78-93, February.
More about this item
KeywordsEarnings; Capital markets; Loss; Assets; Sales; Taiwan;
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