A market-based evaluation of discretionary accrual models

Journal of Accounting Research

Volumn 34, Issue SUPPL., 1996, Pages 83-105

  Guay, Wayne R ^b   Kothari, S P ^b   Watts, Ross L ^a  

^a UNIVERSITY OF ROCHESTER   (United States)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0002451619     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491427     Document Type: Article

References (4)

1. BALL, R., AND R. WATTS. "Some Time Series Properties of Accounting Income." Journal of Finance (June 1972): 663-82.
2. BEAVER, W. H. Financial Accounting: An Accounting Revolution. Englewood Cliffs, N.J.: Prentice-Hall, 1989.
3. BEAVER, W. H.; R. LAMBERT; AND D. MORSE. "The Information Content of Security Prices." Journal of Accounting and Economics (March 1980): 3-28.
4. CHANEY, P. K.; D. C. JETER; AND C. M. LEWIS. "The Use of Accruals in Earnings Management: A Permanent Earnings Hypothesis." Working paper, Vanderbilt University, 1995.