@techreport{stolowy:hal-00597249, TITLE = {{A Framework for the Classification of Accounts Manipulations}}, AUTHOR = {Stolowy, Herv{\'e} and Breton, Gaetan}, URL = {https://hec.hal.science/hal-00597249}, NOTE = {Cahier de Recherche du Groupe HEC Paris, n{\textdegree} 708}, YEAR = {2000}, MONTH = Jun, KEYWORDS = {ACCOUNTS MANIPULATIONS ; EARNINGS MANAGEMENT ; INCOME SMOOTHING ; BIG BATH ACCOUNTING ; CREATIVE ACCOUNTING ; MANIPULATIONS COMPTABLES \_ GESTION DU R{\'E}SULTAT ; LISSAGE DU R{\'E}SULTAT ; NETTOYAGE DES COMPTES ; COMPTABILIT{\'E} CR{\'E}ATIVE}, HAL_ID = {hal-00597249}, HAL_VERSION = {v1}, }