The effect of accrual heterogeneity on accrual quality inferences
Year of publication: |
2022
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Authors: | Dechow, Patricia M. ; Larson, Chad R. ; Resutek, Robert J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 5, p. 245-273
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Subject: | accurals | earnings persistence | GAAP measurement rules | heterogeneity | accural quality | cash flows | estimation error | consistency | matching | fair value | Rückstellung | Accrual | Cash Flow | Cash flow | Rechnungsabgrenzung | Accruals and deferrals | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting | Schätzung | Estimation | Bilanzpolitik | Accounting policy | Messung | Measurement |
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