The effect of accrual heterogeneity on accrual quality inferences
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek
| Year of publication: |
2022
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|---|---|
| Authors: | Dechow, Patricia M. ; Larson, Chad R. ; Resutek, Robert J. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 5, p. 245-273
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| Subject: | accurals | earnings persistence | GAAP measurement rules | heterogeneity | accural quality | cash flows | estimation error | consistency | matching | fair value | Cash Flow | Cash flow | Bilanzierungsgrundsätze | Accounting standards | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Theorie | Theory | Statistischer Fehler | Statistical error |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2019-0200 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013418993