Substitution, availability and preferences in earnings management: empirical evidence from China
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Volume (Year): 2 (2008)
Issue (Month): 2 (July)
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- Mandira Roy Sankar & K. R. Subramanyam, 2001. "Reporting Discretion and Private Information Communication through Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 39(2), pages 365-386, 09.
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