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Size management by European private firms to minimize proprietary costs of disclosure · Study

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ArticleSize management by European private firms to minimize proprietary costs of disclosure

Darren Bernard2018

OA

Articlegreen2018

Size management by European private firms to minimize proprietary costs of disclosure

Darren Bernard · David Burgstahler · Devrimi Kaya

153 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1998Law and Finance 1997Earnings management to avoid earnings decreases and losses 1983Discretionary disclosure 2010The financial reporting environment: Review of the recent literature 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms 2013Determinants of corporate cash policy: Insights from private firms

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Details

Year2018

Typearticle

Published2018-03-10

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations153

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2018.03.001

openalex_workW3124589685

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