The effect of cash flow forecasts on accrual quality and benchmark beating
Year of publication: |
2011
|
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Authors: | McInnis, John ; Collins, Daniel W. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 51.2011, 3, p. 219-239
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Subject: | Cash Flow | Cash flow | Prognose | Forecast | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Benchmarking | USA | United States |
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