Auditor quality effects on the relationship between accruals, cash flows and equity returns : a variance decomposition analysis
Year of publication: |
2012
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Authors: | Clatworthy, Mark ; Pong, Christopher K. M. ; Wong, Woon K. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 42.2012, 4, p. 419-439
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Subject: | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Cash Flow | Cash flow | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Großbritannien | United Kingdom | 1996-2004 |
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