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Dechow p sloan r and sweeney a 1995 detecting earnings. The lim is an information dynamics model that describes the timeseries behavior of abnormal earnings. I tried it on a 100 page page document under win me. Alternatively, simply use the drag and drop feature on mac and windows computers to upload your file. Dont download software use zamzar to convert it for free online. This paper provides a new approach to testing for accrualbased earnings management. Discretionaryaccruals models and audit qualifications citeseerx.
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