Can the earnings fixation hypothesis explain the accrual anomaly?
Linna Shi; Huai Zhang
| Year of publication: |
2012
|
|---|---|
| Authors: | Shi, Linna ; Zhang, Huai |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 17.2012, 1, p. 1-21
|
| Subject: | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Kapitaleinkommen | Capital income | Robustes Verfahren | Robust statistics | Rentabilität | Profitability |
| 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/10009545888