The development of an indicator for measuring information quality of discretionary accruals
Year of publication: |
2014
|
---|---|
Authors: | Chang, Shen-ho ; Shaio Yan Huang ; Wang, Teng-shih ; Hwang, Dennis B. |
Published in: |
Applied financial economics. - London : Routledge, ISSN 0960-3107, ZDB-ID 1077973-5. - Vol. 24.2014, 16/18, p. 1177-1186
|
Subject: | earnings management | discretionary accrual | information quantity | information quality | Bilanzpolitik | Accounting policy | Informationswert | Information value | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Messung | Measurement |
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