Short-term earnings guidance and accrual-based earnings management
Year of publication: |
2014
|
---|---|
Authors: | Call, Andrew C. ; Chen, Shuping ; Miao, Bin ; Tong, Yen H. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 2, p. 955-987
|
Subject: | Earnings guidance | Management forecasts | Earnings management | Abnormal accruals | Discretionary revenues | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual | Prognose | Forecast | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement | Rechnungsabgrenzung | Accruals and deferrals |
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