Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly
Year of publication: |
March 2017
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Authors: | Kim, Jung Hoon ; Kim, Young Jun |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 31.2017, 1, p. 1-22
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Subject: | accruals anomaly | accounts payable | depreciation | non-current accruals | cash flows anomaly | percent accruals | percent cash flows | return on assets | Cash Flow | Cash flow | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Betriebliche Finanzwirtschaft | Managerial finance |
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