Earnings Management During Import Relief Investigations
1991/01/01 by Jennifer J. Jones, Jennifer Jones · 8,642 citations
Business, Management and Accounting · #Accounting #Auditing, Earnings Management, Governance #Business #Corporate Finance and Governance #Earnings #Earnings management #Finance #Risk Management in Financial Firms
paper · doi:10.2307/2491047
published in Journal of Accounting Research 29(2), 193 (Wiley)
openalex publication_date 1991/01/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/05
Abstract
Earnings management, Jones model, Import relief, Discretionary accruals
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