1. Evidence of Earnings Management from the Provision for Bad Debts

Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 1-31


2. Discussion of Evidence of Earnings Management from the Provision for Bad Debts

Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 32-40


非常感谢！