Izadi Zadeh Darjezi, Javad; Choudhury, Homagni; … - In: International Journal of Accounting & Information Management 25 (2017) 4, pp. 378-394
Purpose This paper aims to investigate the specification and power of tests based on the DD and modified DD model through the UK data between years 2000 and 2013, and make comparisons with tests using working capital accruals creating a measure of accruals quality as the standard deviation of...