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Earnings Management Constraints and Classification Shifting

Journal of business finance & accounting, 2014-06, Vol.41 (5-6), p.600-626 [Peer Reviewed Journal]

2014 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jun-Jul 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12076

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