Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Antonio Cerqueira and Claudia Pereira
| Year of publication: |
April 2017
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|---|---|
| Authors: | Cerqueira, Antonio ; Pereira, Claudia |
| Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 49.2017, 16, p. 1606-1626
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| Subject: | Earnings management | accruals quality | information asymmetry | high-low spread estimator | Bilanzpolitik | Accounting policy | Asymmetrische Information | Asymmetric information | Rückstellung | Accrual | EU-Staaten | EU countries | Qualitätsmanagement | Quality management | Börsenkurs | Share price | Rechnungsabgrenzung | Accruals and deferrals | Aktienmarkt | Stock market | Schätzung | Estimation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00036846.2016.1221047 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011813656