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January 1, 1996Journal of Accounting Research

Multiple Control Systems, Accrual Accounting, and Earnings Management

John H. Evans Sri S. Sridhar

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Financial reporting, Moral Hazard, Contracting, Accrual accounting

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Evans et al. (1996) studied this question.

synapsesocial.com/papers/6a70476126770c2b8de06f6a https://doi.org/10.2307/2491331

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