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Keywords: European private firms
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Journal Articles
Journal of International Accounting Research (2015) 14 (2): 151–180.
Published: 01 September 2015
...Joachim Gassen; Rolf Uwe Fülbier ABSTRACT We investigate the interplay between creditor financing and the smoothness of earnings reported by European private firms, and document how heterogeneous debt-contracting infrastructures across Europe moderate this relation. We expect the smoothness...
