Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
Jeter, Debra C., Shivakumar, LakshmananVolume:
29
Langue:
english
Journal:
Accounting and Business Research
DOI:
10.1080/00014788.1999.9729590
Date:
September, 1999
Fichier:
PDF, 1.68 MB
english, 1999