What motivates managers' choice of discretionary accruals?
Author:
Publisher
Elsevier BV
Subject
Economics and Econometrics,Finance,Accounting
Reference19 articles.
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2. Discussion of: Evidence of earnings management from the provision for bad debts;DeAngelo;Journal of Accounting Research,1988
3. Accounting choice in troubled companies;DeAngelo;Journal of Accounting and Economics,1994
4. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals;Dechow;Journal of Accounting and Economics,1994
5. Detecting earnings management;Dechow;The Accounting Review,1995
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