Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC

PATRICIA M. DECHOW1,
RICHARD G. SLOAN2,
AMY P. SWEENEY3

Contemporary Accounting ResearchVolume 13, Issue 1, pages 1–36, Spring 1996



http://onlinelibrary.wiley.com/doi/10.1111/j.1911-3846.1996.tb00489.x/abstract