Lam Choy, Hiu - In: Review of Accounting and Finance 11 (2012) 4, pp. 340-376
Purpose – The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary accruals used, and the reversal rate of these accruals. Design/methodology/approach – Quarterly financial data from...
