Research design issues in studies using discretionary accruals
Maureen F. McNichols and Stephen R. Stubben
| Year of publication: |
2018
|
|---|---|
| Authors: | McNichols, Maureen ; Stubben, Stephen R. |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 54.2018, 2, p. 227-246
|
| Subject: | Discretionary accruals | Earnings management | Research design | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12128 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011965523