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Keywords: Discount rates
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Journal Articles
Is earnings management sensitive to discount rates?
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2018) 41 (1): 75–88.
Published: 16 March 2018
...Jesper Haga; Kim Ittonen; Per C. Tronnes; Leon Wong We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood...
