The role of industry classification in estimating discretionary accruals
Year of publication: |
2013
|
---|---|
Authors: | Hrazdil, Karel ; Scott, Thomas |
Published in: |
Review of Quantitative Finance and Accounting. - Springer. - Vol. 40.2013, 1, p. 15-39
|
Publisher: |
Springer |
Subject: | Discretionary accruals | Industry classification | GICS | IPO |
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