Expected accrual models: The impact of operating cash flows and reversals of accruals

Review of Quantitative Finance and Accounting

Volumn 24, Issue 1, 2005, Pages 5-22

  Pae, Jinhan ^a  

^a QUEEN S UNIVERSITY   (Canada)

Author keywords

Discretionary accruals; Expected accruals; Jones model; Non discretionary accruals; Reversals of accruals; Unexpected accruals

Indexed keywords

EID: 21244458120     PISSN: 0924865X     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11156-005-5324-7     Document Type: Article

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