Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms

Journal of Business Finance and Accounting

Volumn 33, Issue 5-6, 2006, Pages 653-670

  Barua, Abhijit ^a   Legoria, Joseph ^b   Moffitt, Jacquelyn Sue ^b,c  

^a FLORIDA INTERNATIONAL UNIVERSITY   (United States)

^b LOUISIANA STATE UNIVERSITY   (United States)

^c LOUISIANA STATE UNIVERSITY   (United States)

Author keywords

Abnormal accruals; Accruals management; Analysts' forecasts; Earnings benchmarks; Pre managed earnings

Indexed keywords

EID: 33747173352     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2006.00017.x     Document Type: Article

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