Hierarchy of earnings thresholds based on discretionary accruals
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DOI: 10.1016/j.adiac.2018.12.002
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Cited by:
- Asuman Atik & Iva Kovacevic, 2022. "Comparison of the Companies on the BIST Sustainability Index with Other Listed Companies in the Context of Earnings Manipulation," Istanbul Business Research, Istanbul University Business School, vol. 51(2), pages 399-416, November.
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More about this item
Keywords
Hierarchy of earnings thresholds; Discretionary accruals; Earnings smoothing; Stock returns volatility; Future growth potentials;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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