Schøler, Finn - Ehrvervøkonomisk Institut, Institut for Økonomi - 2006
This study focuses on earnings quality by investigating the quality of accruals using the approach <p> introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, <p> and another is whether the equity market impounds information about the quality of earnings....</p></p>