Estimating accruals models in Europe: industry-based approaches versus a data-driven approach
Author:
Affiliation:
1. Antonio Di Narzo Consulting, Krakow, Poland
2. Department of Statistics, University of Bologna, Bologna, Italy
3. Department of Management, University of Bologna, Bologna, Italy
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/1331677X.2017.1421991
Reference40 articles.
1. Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context
2. Earnings management or forecast guidance to meet analyst expectations?
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4. Accrual-based earnings management in state owned companies
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