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...
Guardado en:
| Autores principales: | , , |
|---|---|
| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2011
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/7d3cf98a83e44b04aba5a2aeaaba080f |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
Sea el primero en dejar un comentario!