Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals
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KeywordsDiscretionary accruals; Earnings management; Investment; Measurement errors; Higher moments; Instrumental variable estimators.;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
- D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-04-09 (Accounting & Auditing)
- NEP-ALL-2011-04-09 (All new papers)
- NEP-BEC-2011-04-09 (Business Economics)
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