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Discussion of An Explanation for Accounting Income Smoothing

Paul Newman
Journal of Accounting Research
Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 140-143
DOI: 10.2307/2491185
Stable URL: http://www.jstor.org/stable/2491185
Page Count: 4
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