Hierarchy of earnings thresholds based on discretionary accruals
Year of publication: |
2019
|
---|---|
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
|
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 |
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