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Corporate structure and the informativeness of provision management: evidence from the Netherlands

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  • Peek, E.

    (Accounting & Information Management)

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  • Peek, E., 2000. "Corporate structure and the informativeness of provision management: evidence from the Netherlands," Research Memorandum 043, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    • Handle: RePEc:unm:umamet:2000043
    DOI: 10.26481/umamet.2000043
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    References listed on IDEAS

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    1. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    2. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
    3. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    4. Rezaul Kabir & Dolph Cantrijn & Andreas Jeunink, 1997. "Takeover Defenses, Ownership Structure And Stock Returns In The Netherlands: An Empirical Analysis," Strategic Management Journal, Wiley Blackwell, vol. 18(2), pages 97-109, February.
    5. Brous, Peter A. & Kini, Omesh, 1993. "A reexamination of analysts' earnings forecasts for takeover targets," Journal of Financial Economics, Elsevier, vol. 33(2), pages 201-225, April.
    6. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
    7. DeFond, Mark L. & Park, Chul W., 1997. "Smoothing income in anticipation of future earnings," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 115-139, July.
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