Role of Temporary Accounting Distortions in Reducing Persistence of Accruals
Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Some intelligent specialists argue that accounting distortions cause lesser persistence of accrual component of earnings. Others attribute the latter...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
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Shahid Bahonar University of Kerman
2011
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| Accès en ligne: | https://doaj.org/article/7d3cf98a83e44b04aba5a2aeaaba080f |
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