Ilmas, Farkhanda; Tahir, Samya; Asrar-ul-Haq, Muhammad - In: Cogent Economics & Finance 6 (2018) 1, pp. 1-27
Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner. Firstly this study used different models to evaluate the value of accruals and then presents...
