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Keywords: Allowance for uncollectible accounts
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Journal Articles
International Journal of Accounting and Information Management (2016) 24 (2): 162–184.
Published: 03 May 2016
...Hyun-Ah Lee; Won-Wook Choi Purpose This study aims to verify the circumstances under which managing the allowance for uncollectible accounts is used as a tool of earnings management. Design/methodology/approach The authors investigate whether bad debt expense, which is an income statement...
