Estimation sample selection for discretionary accruals models
Frank Ecker; Jennifer Francis; Per Olsson; Katherine Schipper
| Year of publication: |
2013
|
|---|---|
| Authors: | Ecker, Frank ; Francis, Jennifer ; Olsson, Per ; Schipper, Katherine |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 56.2013, 2/3, p. 190-211
|
| Subject: | Discretionary accruals | Earnings management | Peer firms | Discretionary accruals models | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
| 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/10010239128