Chang, Shen-Ho; Huang, Shaio Yan; Wang, Teng-Shih; … - In: Applied Financial Economics 24 (2014) 18, pp. 1177-1186
This article proposes a new model, referred to as Information Quality Indicator of Discretionary Accrual (IQIDA), to study earnings management. A limitation of prior studies on earnings management is examined using the two dimensions of decision validity. Based on the notion of 'information...