Do PCAOB inspections improve working capital accrual reliability? : evidence from the PCAOB annual versus triennial inspection exposure
Year of publication: |
2020
|
---|---|
Authors: | Lee, Cheol ; Lee, Jong Eun ; Park, Myung Seok |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 2, p. 147-166
|
Subject: | frequency of PCAOB inspection | working capital accruals | earnings persistence | cash flow mapping | Cash Flow | Cash flow | Gewinn | Profit | Nettoumlaufvermögen | Working capital |
-
The role of working capital accruals on earnings quality and stock return
Darjezi, Javad Izadi Zadeh, (2015)
-
Darjezi, Javad Izadi Zadeh, (2017)
-
Bian, Yuan, (2018)
- More ...
-
Lee, Cheol, (2020)
-
Lee, Cheol, (2013)
-
Lee, Cheol, (2014)
- More ...