Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?

Accounting Review

Volumn 75, Issue 4, 2000, Pages 383-404

  Libby, Robert ^b   Kinney Jr , William R ^a  

^a UNIVERSITY OF TEXAS AT AUSTIN   (United States)

^b NONE

Author keywords

Analysts' forecasts; Audit regulation; Earnings management; Misstatement correction; Opportunism

Indexed keywords

EID: 0034288836     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2000.75.4.383     Document Type: Article

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