Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Year of publication: |
2012
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Authors: | Badertscher, Brad A. ; Collins, Daniel W. ; Lys, Thomas |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 53.2012, 1/2, p. 330-352
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Subject: | Rechnungsabgrenzung | Accruals and deferrals | Gewinnprognose | Earnings announcement | Cash Flow | Cash flow | Bilanzpolitik | Accounting policy |
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