Performance matched discretionary accrual measures
Article Abstract:
Discretionary accruals form integral part of earnings management. When these accruals are matched with performance earnings management becomes more reliable. A mathematical model for performance matched discretionary accrual measurement is presented.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2005
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Discussion of an analysis of the theories and explanations offered for the mispricing of accruals and accrual components
Article Abstract:
The feasibility of robust analysis to correct accrual-related earnings forecast errors is examined.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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An analysis of the theories and explanations offered for the mispricing of accruals and accrual components
Article Abstract:
Robust analysis, which is used to examine accrual-related earnings forecast errors, is presented.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
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