Article : texte imprimé

An investigation of earnings management through marketing actions

Craig J. Chapman, Auteur ; Thomas J. Steenburgh, Auteur |

Dans Management science (Vol. 57 N° 1, Janvier 2011)

Prior research hypothesizes managers use "real actions," including the reduction of discretionary expenditures, to manage earnings to meet or beat key benchmarks. This paper examines this hypothesis by testing how different types of marketing ex[...]

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