Accounting discretion: Use or abuse? An analysis of restructuring charges surrounding regulator action

Contemporary Accounting Research

Volumn 26, Issue 3, 2009, Pages 673-699

  Bens, Daniel A ^a   Johnston, Rick ^b  

^a UNIVERSITY OF ARIZONA   (United States)

^b OHIO STATE UNIVERSITY   (United States)

Author keywords

Discretionary accruals; Earnings management; Restructuring charges; Special items

Indexed keywords

EID: 76249102366     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/car.26.3.2     Document Type: Article

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