@book { EarningsManagementandItsDeterminantsClosingGapsinEmpiricalAccountingResearch,
    title = "Earnings Management and Its Determinants: Closing Gaps in Empirical Accounting Research",
    author = "Igor {Goncharov}",
    year = "2006",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1100110"
}