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      The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition : loss recognition role of accruals

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      Journal of Accounting Research
      Wiley-Blackwell

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          Earnings management and investor protection: an international comparison

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            Performance matched discretionary accrual measures

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              The conservatism principle and the asymmetric timeliness of earnings1

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                Author and article information

                Journal
                Journal of Accounting Research
                Wiley-Blackwell
                00218456
                May 2006
                May 2006
                : 44
                : 2
                : 207-242
                Article
                10.1111/j.1475-679X.2006.00198.x
                0fd06c8e-20f4-41a3-b5a6-19c7e5379649
                © 2006

                http://doi.wiley.com/10.1002/tdm_license_1.1

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