Short-term earnings guidance and accrual-based earnings management
Andrew C. Call; Shuping Chen; Bin Miao; Yen H. Tong
| Year of publication: |
2014
|
|---|---|
| Authors: | Call, Andrew C. ; Chen, Shuping ; Miao, Bin ; Tong, Yen H. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 2, p. 955-987
|
| Subject: | Earnings guidance | Management forecasts | Earnings management | Abnormal accruals | Discretionary revenues | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement | Prognose | Forecast | Rechnungsabgrenzung | Accruals and deferrals | Unternehmenspublizität | Corporate disclosure |
| 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/10010379968