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Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
Author(s) -
O'BRIEN PATRICIA C.
Publication year - 2005
Publication title -
journal of accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 6.767
H-Index - 141
eISSN - 1475-679X
pISSN - 0021-8456
DOI - 10.1111/j.1475-679x.2005.00169.x
Subject(s) - earnings , accounting , earnings per share , debt , database transaction , neutrality , earnings response coefficient , earnings management , share price , business , economics , political science , law , finance , computer science , stock exchange , programming language