How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions
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DOI: 10.1007/s10436-017-0313-0
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More about this item
Keywords
Financial accounting; Earnings quality; Earnings targets; Managerial opportunism;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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