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The effect of ASU 2014–08 on the use of discontinued operations to manage earnings |
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| Authors: | Ji Yuan Potepa James Rozenbaum Oded |
| Institution: | 1.Montana State University, Bozeman, MT, USA ;2.The George Washington University, Washington, DC, USA ; |
| Abstract: | Review of Accounting Studies - Accounting regulations require firms to separately disclose the profits and losses from discontinued operations. These discontinued operations are typically excluded... |
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