مرکز منطقه ای اطلاع رساني علوم و فناوري - A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases

Title of article :

A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases

Author/Authors :

Hakim Ben Othman، نويسنده , , Daniel Zéghal، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 2006

Pages :

From page :

406

To page :

435

Keywords :

Earnings management , Financial reporting , International accounting , Panelestimationtechniques , discretionary accruals

Journal title :

The International Journal of Accounting

Serial Year :

2006

Journal title :

The International Journal of Accounting

Record number :

256407

Link To Document :