TITLE

An Examination of Factors Influencing Managers' and Auditors' Assessments of the Appropriateness of an Accounting Treatment and Earnings Management Intentions

AUTHOR(S)
Vinciguerra, Barbara; O'Reilly-Allen, Margaret
PUB. DATE
January 2004
SOURCE
American Business Review;Jan2004, Vol. 22 Issue 1, p78
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Focuses on factors influencing managers' and auditors' assessments on the appropriateness of an accounting treatment and earnings management intentions in the United States. Flexibility of financial reporting methods.
ACCESSION #
12306791

 

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