Laitinen, Erkki K.; Laitinen, Teija - In: International Journal of Accounting, Auditing and … 5 (2009) 4, pp. 353-383
This study analyses the contingency effects of accruals on default prediction. Information is classified into three categories: financial statement, audit report, and non-financial information. It is proposed that absolute accruals moderate the relationship between default risk and financial...
