TY  - BOOK
AU  - Jeanjean,Thomas
TI  - Incentives and Constraints to Earnings Management
PY  - 2001///.
							
N1  - 49
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2001-1-page-61?lang=en&redirect-ssocas=7080
ER  -