What determines the variability of accounting accruals?

Review of Quantitative Finance and Accounting

Volumn 24, Issue 3, 2005, Pages 313-334

  Gu, Zhaoyang ^a   Lee, Chi Wen Jevons ^b,c   Rosett, Joshua G ^d  

^a CARNEGIE MELLON UNIVERSITY   (United States)

^b TULANE UNIVERSITY   (United States)

^c Tsinghua University   (China)

^d CLAREMONT MCKENNA COLLEGE   (United States)

Author keywords

Accounting discretion; Earnings management; Variability of accruals

Indexed keywords

EID: 18244403129     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1007/s11156-005-6869-1     Document Type: Article

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