This paper examines the impact of measuring accruals as the change in successive balance sheet accounts, as opposed to measuring accruals directly from the statement of cash flows. Our primary finding is that studies using a balance sheet approach to test for earnings management are potentially cont
โฆ LIBER โฆ
Errors in Estimating Accruals: Implications for Empirical Research
โ Scribed by Paul Hribar; Daniel W. Collins
- Book ID
- 111667603
- Publisher
- John Wiley and Sons
- Year
- 2002
- Tongue
- English
- Weight
- 306 KB
- Volume
- 40
- Category
- Article
- ISSN
- 0021-8456
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