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Issues in Testing Earnings Management and an Instrumental Variable Approach

Sok-Hyon Kang and K. Sivaramakrishnan
Journal of Accounting Research
Vol. 33, No. 2 (Autumn, 1995), pp. 353-367
DOI: 10.2307/2491492
Stable URL: http://www.jstor.org/stable/2491492
Page Count: 15
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Issues in Testing Earnings Management and an Instrumental Variable Approach
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