The quality of accruals and earnings: The role of accrual estimation errors

Accounting Review

Volumn 77, Issue SUPPL., 2002, Pages 35-59

  Dechow, Patricia M ^a   Dichev, Ilia D ^a  

^a NONE

Author keywords

Earnings persistence; Earnings quality; Estimation errors; Quality of accruals

Indexed keywords

EID: 0036997124     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.s-1.35     Document Type: Conference Paper

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