Accrual duration
Author:
Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s11142-024-09826-8.pdf
Reference34 articles.
1. Allen, E., C. Larson, and R. Sloan. 2013. Accrual reversals, earnings and stock returns. Journal of Accounting and Economics 56: 113–129.
2. Baber, W., S. Kang, and Y. Li. 2011. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. The Accounting Review 86 (4): 1189–1212.
3. Ball, R. 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons 27 (4): 847–853.
4. Ball, R., and L. Shivakumar. 2006. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research 44 (2): 207–242.
5. Barclay, M., and C. Smith. 1995. The maturity structure of corporate debt. The Journal of Finance 50 (2): 609–631.
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