Earnings Management

Ilan Guttman, Beyer Anne, and Ivan Marinovic, "Earnings Management and Earnings Quality: Theory and Evidence," The Accounting Review, Vol. 94, 77–101: 2019.
Ilan Guttman, Ivan Marinovic, "Debt contracts in the presence of performance manipulation," Review of Accounting Studies, Vol. 23, 1005–1041: 2018.

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Vincent C. Ross Institute of Accounting Research | Earnings Management

Earnings Management