Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models
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References listed on IDEAS
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Keywordsaccruals; accrual models; discretionary accruals; conservatism.;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-05-20 (All new papers)
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