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Keywords: Financial analysts
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (1): 53–72.
Published: 17 February 2012
... post estimate of earnings by financial analysts. Design/methodology/approach Controlling for firm and institutional factors and drawing upon a sample of 15,034 firm‐year observations from 20 European countries, the research design entailed examining the change in the earnings manipulation proxy...
