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Daniel A. Bens
Professor of Accounting and Control
Journal Article
Bens D. A., Johnston R. (2009). Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action Contemporary Accounting Research, 26(3), (pp673-699).
In this paper the authors examine whether restructuring charges, an accounting accrual for the estimated costs of programs to increase operational efficiency, are associated with indicators of earnings management, after controlling for economic fundamentals associated with the charge.