TY - UNPB ID - witeprints2642 UR - http://repository.wit.ie/2642/ A1 - Bulter, Jonathon A1 - Casey, John Y1 - 2013/04// TI - An Empirical Analysis Of The Change In The Provision For Credit Losses On Trade Receivables From An Earnings Management Perspective AV - public M2 - Newcastle University T2 - British Accounting and Finance Association Annual Conference ER -