Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits
Journal of accounting & economics, 2010-02, Vol.49 (1), p.2-25 [Peer Reviewed Journal]ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2009.09.006
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