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Environmental uncertainty and managers’ use of discretionary accruals

  • Published:2009-02 Issue:2 Volume:34 Page:188-205
  • ISSN:0361-3682
  • Container-title:Accounting, Organizations and Society
  • language:en
  • Short-container-title:Accounting, Organizations and Society

Author:

Ghosh Dipankar,Olsen Lori

Publisher

Elsevier BV

Subject

Information Systems and Management,Organizational Behavior and Human Resource Management,Sociology and Political Science,Accounting

Reference69 articles.

1. The market for lemons: Quality uncertainty and market mechanism;Akerlof;Quarterly Journal of Economics,1970

2. Are unmanaged earnings always better for shareholders?;Arya;Accounting Horizons,2003

3. Accrual usage to manage earnings toward financial forecasts;Bannister;Review of Quantitative Finance and Accounting,1996

4. A model of the demand for investment bank advising and distribution services for new issues;Baron;Journal of Finance,1982

5. Dispersion in analysts’ earnings forecasts as a measure of uncertainty;Barron;Journal of Accounting, Auditing and Finance,1998

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