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We document that financing constraints will influence manager’s choice between alternative accruals and real earnings management mechanisms in the SEO year. Overall, our paper provides evidence that suggests that financing constraints will
We document that financing constraints will influence manager’s choice between alternative accruals and real earnings management mechanisms in the SEO year. Overall, our paper provides evidence that suggests that financing constraints will
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/u5kvbq