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


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