@unpublished{witeprints2642, booktitle = {British Accounting and Finance Association Annual Conference}, month = {April}, title = {An Empirical Analysis Of The Change In The Provision For Credit Losses On Trade Receivables From An Earnings Management Perspective}, author = {Jonathon Bulter and John Casey}, year = {2013}, url = {http://repository.wit.ie/2642/} }