Tax conformity of earnings and the pricing of accruals
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11156-012-0275-2.pdf
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4. Bartov E, Gul F, Tsui J (2000) Discretionary-accruals models and audit qualifications. J Account Econ 30(3):421–451
5. Basu S (1977) Investment performance of common stocks in relation to their price-earnings ratios: a test of the efficient market hypothesis. J Financ 32(3):663–681
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