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The Effect of Income Smoothing, Conservative Accounting, and Discretionary Accruals on Credit Ratings

Park, Jongil1 · Nam, Hyejeong2 · Choi, Seongho

1 Chungbuk National University, 2 Sungkyunkwan University

Published: January 2011 · Vol. 40 No. 4 · pp. 1015-1053
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