Kim, J.-B. and B. Ch. Sohn. Real versus Accrual-based Earnings Management and Implied Cost of Equity
Capital[R]. Working paper, 2009.
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Kim, J.-B. and B. C. Sohn (November – December 2013), "Real Earnings Management and Cost of Capital", Journal of Accounting and Public Policy, Vol. 32, Iss. 6, pp. 518-543.