A new approach to evaluating earnings management models
Giseok Nam, June Woo Park
| Year of publication: |
2016
|
|---|---|
| Authors: | Nam, Giseok ; Park, June Woo |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 8.2016, 3/4, p. 247-269
|
| Subject: | detection | discretionary accruals | earnings | hypothetical firm | management | modified jones model | oversensitivity | perfect prior information | simulation | Bilanzpolitik | Accounting policy | Theorie | Theory | Rückstellung | Accrual | Simulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011688002