Does incorporating non-linearity into discretionary accrual models improve their performance?
Huishan Wan
| Year of publication: |
2013
|
|---|---|
| Authors: | Wan, Huishan |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 29.2013, 1, p. 85-96
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| Subject: | Discretionary accrual models | Non-linearity | Earnings restatements | Earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinn | Profit |
| 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/10009768978