Explaining accruals quality over time
Theodore E. Christensen, Jenna D'Adduzio, Karen K. Nelson
| Year of publication: |
2023
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|---|---|
| Authors: | Christensen, Theodore E. ; D’Adduzio, Jenna ; Nelson, Karen K. |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 76.2023, 1, p. 1-19
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| Subject: | Accruals quality | Cash flow volatility | Cash Flow | Cash flow | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Volatilität | Volatility | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2022.101575 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014433539