Explaining accruals quality over time
Year of publication: |
2023
|
---|---|
Authors: | Christensen, Theodore E. ; D'Adduzio, Jenna ; Nelson, Karen K. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 76.2023, 1, p. 1-19
|
Subject: | Accruals quality | Cash flow volatility | Rückstellung | Accrual | Cash Flow | Cash flow | Rechnungsabgrenzung | Accruals and deferrals | Volatilität | Volatility | Produktqualität | Product quality |
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