A review on the multidimensional analysis of earnings quality
Ana Licerán-Gutiérrez and Manuel Cano-Rodríguez
| Alternative title: | Una revisión del análisis multidimensional de la calidad del resultado contable |
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| Year of publication: |
2019
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| Authors: | Licerán-Gutiérrez, Ana ; Cano-Rodríguez, Manuel |
| Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 22.2019, 1, p. 41-60
|
| Subject: | Earnings quality | Earnings management | Earnings smoothing | Predictability | Conservatism | Structural equation models | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Gewinn | Profit | Strukturgleichungsmodell | Structural equation model |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.6018/rc-sar.22.1.354301 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012113949