Media type: E-Article Title: Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share Contributor: O'BRIEN, PATRICIA C. Published: Wiley, 2005 Published in: Journal of Accounting Research, 43 (2005) 2, Seite 245-250 Language: English DOI: 10.1111/j.1475-679x.2005.00169.x ISSN: 0021-8456; 1475-679X Keywords: Economics and Econometrics ; Finance ; Accounting Origination: Footnote: