Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Year of publication: |
2022
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Authors: | Shoaib, Adnan ; Siddiqui, Muhammad Ayub |
Published in: |
International journal of finance & economics : IJFE. - Chichester [u.a.] : Wiley, ISSN 1099-1158, ZDB-ID 1493204-0. - Vol. 27.2022, 1, p. 1526-1546
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Subject: | panel data model | accrual quality | discretionary accruals | earning informativeness | earning quality | redundancy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Informationswert | Information value | Messung | Measurement | Gewinnermittlung | Profit determination | Gewinn | Profit | Panel | Panel study | Asiatisch-pazifischer Raum | Asia-Pacific region |
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