Is earnings information superior to net income as a measure of future earnings? : a study on accruals and real earnings management
Year of publication: |
2015
|
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Authors: | Lee, Yung-Chuan ; Lu, Cheng-Chang |
Published in: |
International journal of financial research. - Toronto : Sciedu Press, ISSN 1923-4023, ZDB-ID 2611282-6. - Vol. 6.2015, 1, p. 119-136
|
Subject: | accruals earnings management | real activities manipulation | earnings information | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Rechnungsabgrenzung | Accruals and deferrals | Einkommen | Income | Lohn | Wages |
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