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Keywords: Benchmark
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Journal Articles
International Journal of Accounting and Information Management (2016) 24 (2): 162–184.
Published: 03 May 2016
... earnings and meet or beat analysts’ forecasts. The authors also find that the understatement of bad debt expense to meet earnings benchmarks is pronounced for firms with high tax costs. Social implications Standard setters and auditors can gain a better understanding in detail of the practices...
