Errors in estimating accruals: The role of accrual measurement
There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as...
Na minha lista:
| Principais autores: | , , , |
|---|---|
| Formato: | Artigo |
| Idioma: | Persa |
| Publicado em: |
Alzahra University, Faculty of Social Sciences and Economics
2022-09-01
|
| coleção: | پژوهشهای تجربی حسابداری |
| Assuntos: | |
| Acesso em linha: | https://jera.alzahra.ac.ir/article_6520_a44a481732252e2a5b335971c326b71c.pdf |
| Tags: |
Sem tags, seja o primeiro a adicionar uma tag!
|