Abstract

This paper is a review of the literature on accounts manipulation in the U.S., but also in several other countries, including Canada, UK, and France. Although we tried to follow a comprehensive approach of this topic, we might have forgotten some references. We make our apologies to the authors who have not been cited. Hervé Stolowy would like to acknowledge the financial support of the Research Center of the HEC School of Management and thanks Etienne Lacam for his research assistance. A REVIEW OF RESEARCH ON ACCOUNTS MANIPULATION Accounts manipulation has been a matter of research, discussion and, even, controversy in

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