Aggregate accruals and market returns : the role of aggregate M&A activity
John C. Heater, Suresh Nallareddy, Mohan Venkatachalam
| Year of publication: |
2021
|
|---|---|
| Authors: | Heater, John C. ; Nallareddy, Suresh ; Venkatachalam, Mohan |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 2/3, p. 1-22
|
| Subject: | Aggregate accruals | M&A activity | Macroeconomy | Market returns | Systematic earnings management | Bilanzpolitik | Accounting policy | Kapitaleinkommen | Capital income | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Aggregation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2021.101432 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013271858