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The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?

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Bibliographic Details
Main Author: Adolfo Henrique Coutinho e Silva
Format: Artículo científico
Language:en
Published: Universidade de São Paulo 2019
Subjects:
Administración y Contabilidad
Case study
Accounting choices
Efficient approach
Earnings management
Positive accounting theory
Online Access:
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