Evidence of Earnings Management from the Provision for Bad Debts
Our paper examines whether managers manipulate earnings.' We begin by modeling how a specific accounting number, the provision for bad debts, would be reported in the absence of...
Our paper examines whether managers manipulate earnings.' We begin by modeling how a specific accounting number, the provision for bad debts, would be reported in the absence of...
h-index: Number of publications with at least h citations each.