Les cessions d'actifs : un moyen de gérer le résultat comptable ?
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References listed on IDEAS
- Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June.
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KeywordsEndettement; Gestion des résultats; Cessions d'actifs; Lissage; Endettement.;
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