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Regulatory oversight and trade-offs in earnings management: evidence from pension accounting |
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| Authors: | Naughton James P |
| Institution: | 1.Kellogg School of Management, Northwestern University, 2211 Campus Drive, Room 4445, Evanston, IL, 60208, USA ; |
| Abstract: | Review of Accounting Studies - I develop approaches that quantify the use of discretion for the three main assumptions used for the financial reporting of defined benefit pension obligations: the... |
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