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The role of accrual estimation errors to determine accrual and earnings quality
Darjezi, Javad Izadi Zadeh, (2016)
Why do accruals predict earnings?
Lewellen, Jonathan, (2019)
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M., (2022)
The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management
Ibrahim, Salma S., (2009)