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Classification Shifting Earnings Management:An Examination of Income-decreasing Special Items and Core Expenses
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Journal of Finance and Economics Vol. 38, Issue 03, pp. 71 - 81 (2012)
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张子余, 张天西. Classification Shifting Earnings Management:An Examination of Income-decreasing Special Items and Core Expenses[J]. Journal of Finance and Economics, 2012, 38(3): 71–81. 
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