Accrual usage to manage earnings toward financial analysts' forecasts

Review of Quantitative Finance and Accounting

Volumn 7, Issue 3, 1996, Pages 259-278

  Bannister, James W ^a   Newman, Harry A ^b  

^a UNIVERSITY OF HARTFORD   (United States)

^b FORDHAM UNIVERSITY   (United States)

Author keywords

Analyst forecasts; Discretionary accruals; Earnings management

Indexed keywords

EID: 0142005570     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1007/BF00245253     Document Type: Article

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