Financing Decisions and Discretionary Accruals: Managerial Manipulation or ManagerialOveroptimism
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- Tomás Lopes Ilídio, 2014. "The information compliance indexes: The illustrative case of income taxes," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 11-37, octubre-d.
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KeywordsManagerial overoptimism; Earnings manipulation; Discretionary accruals; Debt financing; Equity financing;
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