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Keywords: one-time gains
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (1): 77–92.
Published: 01 March 2014
...Michael Baumker; Philip Biggs; Sarah E. McVay; Jeremy Pierce SYNOPSIS We investigate how managers report one-time gains resulting from legal settlements and insurance recoveries in press releases following Regulation G. Regulation G may have had the unintended consequence of allowing managers...
