Does accrual management impair the performance of earnings-based valuation models?
Lucie Courteau, Jennifer L. Kao and Yao Tian
| Year of publication: |
January-February 2015
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|---|---|
| Authors: | Courteau, Lucie ; Kao, Jennifer L. ; Tian, Yao |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 1/2, p. 101-137
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| Subject: | accrual and real-activity manipulations | firm valuation | earnings- and non-earnings-based valuation models | valuation errors | Sarbanes-Oxley Act | Unternehmensbewertung | Firm valuation | Rückstellung | Accrual | Bilanzielle Bewertung | Accounting valuation | Internes Kontrollsystem | Internal control | Unternehmenswert | Firm value | Rechnungsabgrenzung | Accruals and deferrals | Finanzanalyse | Financial analysis | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12101 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011525585