论文信息 - The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors - 字舞流文

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that t...

Patricia M. Dechow | Ilia D. Dichev

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