ESTIMATION OF MANAGERIAL DISCRETION IN ACCRUALS USING FIRM LIFE CYCLE

被引：0

作者：

Almand, Andrew ^{[1
]}

Cantrell, Brett ^{[2
]}

Dickinson, Victoria ^{[2
]}

机构：

[1] Henderson State Univ, Sch Business, Arkadelphia, AR 71999 USA

[2] Univ Mississippi, EH Patterson Sch Accountancy, University, MS 38677 USA

来源：

GLOBAL AND NATIONAL BUSINESS THEORIES AND PRACTICE: BRIDGING THE PAST WITH THE FUTURE | 2017年

关键词：

accruals; life cycle; earnings management; industry-adjusted; EARNINGS MANAGEMENT;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：1969 / 1971

页数：3

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