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Setting the Bar: earnings management during a change in accounting standards

Vedran Capkun 1 Anne Cazavan-Jeny Thomas Jeanjean L. A. Weiss
1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC
Keywords : Earnings management Change Accounting standards
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https://hal-hec.archives-ouvertes.fr/hal-00577836
Contributor : Antoine Haldemann <>
Submitted on : Thursday, March 17, 2011 - 3:41:01 PM
Last modification on : Thursday, January 11, 2018 - 6:19:32 AM

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  • HAL Id : hal-00577836, version 1

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Vedran Capkun, Anne Cazavan-Jeny, Thomas Jeanjean, L. A. Weiss. Setting the Bar: earnings management during a change in accounting standards. AAA Financial Accounting and Reporting, Jan 2011, Tampa, United States. ⟨hal-00577836⟩

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