Incentives and Constraints to Earnings Management (notice n° 454072)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00942cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032525.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jeanjean, Thomas |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Incentives and Constraints to Earnings Management |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 49 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article is a survey on earnings management as tackled by positive accounting researchers. Two results are outlined : the absence of incentive strict monotony contrary to Watts & Zimmerman naïve hypothesis (1986) and the necessity to take into account constraints to earnings management to understand accouting policies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | positive accounting theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accruals |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 7 | 1 | 2001-03-01 | p. 61-76 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2001-1-page-61?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2001-1-page-61?lang=en&redirect-ssocas=7080</a> |
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