A Market-Based Evaluation of Discretionary Accrual Models
In this study we specify a simple earnings model, present managerial discretion hypotheses from existing literature, and assume efficient markets in order to evaluate five discr...
In this study we specify a simple earnings model, present managerial discretion hypotheses from existing literature, and assume efficient markets in order to evaluate five discr...
h-index: Number of publications with at least h citations each.