Hierarchy of earnings thresholds based on discretionary accruals
Abhijit Barua, Jung Hoon Kim, Sheng Yi
| Year of publication: |
2019
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|---|---|
| Authors: | Barua, Abhijit ; Kim, Jung Hoon ; Yi, Sheng |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 44.2019, p. 29-48
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| Subject: | Hierarchy of earnings thresholds | Discretionary accruals | Earnings smoothing | Stock returns volatility | Future growth potentials | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit | Kapitaleinkommen | Capital income | Hierarchie | Hierarchy | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Volatilität | Volatility |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 51, December 2020, Seite 1 |
| Other identifiers: | 10.1016/j.adiac.2018.12.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012064248