Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
Author:
Affiliation:
1. Terry College of Business The University of Georgia Athens Georgia USA
2. The Brattle Group Boston Massachusetts USA
3. Marriott School of Business Brigham Young University Provo Utah USA
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12585
Reference79 articles.
1. Accrual reversals, earnings and stock returns
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3. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
4. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
5. The Balance Sheet as an Earnings Management Constraint
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