@article{Kallunki1999,
	title = {Financial failure and managers' accounting responses: Finnish evidence},
	author = {J. P. Kallunki and T. Martikainen},
	journal = {Journal of Multinational Financial Management},
	month = {Jan},
	number = {1},
	pages = {15--26},
	url = {http://www.sciencedirect.com/science/article/B6VGV-3V8CTGX-2/1/ca675a171c186f74d4e2242997dff59c},
	volume = {9},
	year = {1999},
	biburl = {http://www.bibsonomy.org/bibtex/207f751427a07e6a4eae2e820b4508307/smicha},
	keywords = {Earnings management }
}